14. Wild West Inc. produces a product requiring 3 direct labour hours at $20.00 per hour. During January, 2,000 products are produced using 6,300 direct labour hours. Wild West's actual payroll during January was $122,850. What is the labour quantity variance? a) $2,850 U b) $6,000 F c) $3,150 F d) $6,000 U