Joshua Company prepares monthly performance reports for each department. The budgeted amounts of wages for the Finishing Department for the month of August and for the eight-month period ended August 31 were $12,000 and $100,000, respectively. Actual wages paid through July were $91,500, and wages for the month of August were $11,800. The month and year-to-date variances, respectively, for wages on the August performance report would be:

a. $200 U; $3,300 U

b. $200 F; $3,300 U

c. $200 F; $8,500 F

d. $200 U; $8,500 F