Bateh Company produces hot sauce. The following information is provided concerning its standard cost system for the year: Standard Data Actual Data Material 1/8 lb. @ $7.50 per lb. Produced 4,400 Labor 24 mins. @ $12 per hr. Materials cost $7.40 per pound Budgeted fixed overhead $28,350 Materials used 556 pounds Budgeted variable overhead $4.50 per unit Labor worked 1,610 hours totaling $19,481 Budgeted production 4,500 Actual overhead Fixed $20,000; Variable $28,400 What is the labor quantity variance? $1,639F. $1,800F. $176U. $161U.