Answer is 195U. Please show work.

Garfield Company produces a commercial cleaning compound called Super Scrub. The direct materials and direct labor standards for one unit of Super Scrub are given below: During the most recent month, Garfield purchased 1,440 pounds of material at a cost of $8.35 per pound. All of the material purchased was used to make 600 units of Super Scrub. Garfield used 170 hours of actual direct labor time at an average rate of $13.50 per hour. The labor cost variance was