1. Aqua Company produces aquariums. During the year, 150,000 aquariums were produced. Materials and labour standards for producing the aquariums are as follows:

   Direct materials (2 sheets of glass @ $2 per sheet)	$4
   Direct labour (3 hours @ $8 per hour)	24

   Aqua purchased and used 310,000 sheets of glass at $1.50 per sheet, and its actual labour hours were 435,000 hours at a wage rate of $8.50 per hour. What is Aqua's total labour variance?

   a.$97,500 U

   b.$97,500 F

   c.$217,000 F

   d.$120,000 U