BB Corp. makes a product called RM. The standard time allowed for each unit of RM is 1.8 hours. The standard labor rate per hour is $12. During the current period, BB made 9,000 units of RM, incurring 10,500 hours of labor at a total cost of $193, 000. What is the flexible-budget labor variance for the current period?

$1,400 favorable

$1,400 unfavorable

$33,800 favorable

$33,800 unfavorable