The following data relate to direct labor costs for March

The following data relate to direct labor costs for March:Rate: standard, $12.00; actual, $12.25Hours: standard, 18,500; actual, 17,955Units of production: 9,450Calculate the direct labor time variance.a.$6,540.00 favorableb.$6,540.00 unfavorablec.$2,362.50 favorabled.$2,362.50 unfavorable