ABC Company's standard direct labor cost per unit includes 3 hours at $15 per hour. During May ABC Company produced 380 units and incurred total labor cost of $16,200 for 1,200 actual direct labor hours worked. ABC's labor rate variance for May is:

A. $1,200 U

B. $1,200 F

C. $1,800 U

D. $1,800 F