Carlton Corporation produces and sells faux-leather handbags. In the current year, the company budgeted for the production and sale of 1,000 handbags; however, 900 handbags were actually produced and sold. Each bag has a standard requiring two yards of material at a cost of $4.00 per yard and 1 hour of assembly time at a cost of $9.50 per hour. Actual costs for the production of 900 bags were $7,215 for materials (1,850 yards purchased and used @$3.90 per yard) and $10,125 for labor (1,125 hours @ \$9.00 per hour). Carlton's direct labor rate variance is: $562.50 $450.00U $450.00F $562.50F