Assume that the standard cost to make one finished unit includes 2 hour of direct labor at $8 per hour. During April, 22,000 direct labor-hours were worked, 10,500 units of product were manufactured, and total direct labor cost was $170,000. What is the labor rate variance for April?

Select one:

a. $6,000 (F)

b. $2,000 (U)

c. $2,000 (F)

d. $6,000 (U)