Baker Companys standard labor cost of producing one unit of Product DD is 3 hours at the rate of $10.00 per hour. During August, 30,500 hours of labor are incurredat a cost of $10.10 per hour to produce 10,000 units of Product DD.

Calculate the DL Price (Rate) Variance. Please indicate if the variance if Favorable or Unfavorable by using an "F" or a "U."