Atlanta, Inc. uses the high-low method to analyze cost behavior. Atlanta has determined that machine hours best explain the company's utilities cost. The company's relevant range of activity varies from a low of 600 machine hours to a high of 1,100 machine hours, with the following data being available for the first six months of the year: Month Utilities Machine Hours January $8,700 800 February 8,360 720 March 8,950 810 April 9,360 920 May 9,625 950 June 9,150 900

Determine the direct-labor price variance. a. $ 0 b. $100 (F) c. $100 (U) d. $500 (F) e. $500 (U)