10.

Blue Company produces picture frames. During the year, 250,000 picture frames were produced. Materials and labor standards for producing the picture frames are as follows:

Direct materials (2 pieces of wood @ $3)	$6.00
Direct labor (2 hours @ $14.50)	$29.00

Blue purchased and used 600,000 pieces of wood at $2.5 each, and its actual labor hours were 400,000 hours at a wage rate of $15.00. What is Blue's total labor variance?

a.$2,300,000 U

b.$1,500,000 U

c.$1,250,000 F

d.$1,430,500 F