Consider the following information:

Actual direct labor hours		28,500
Standard direct labor hours		28,900
Total actual direct labor cost	$	228,000
Direct-labor efficiency variance	$	2,960	F

The direct-labor rate variance is:

Multiple Choice

a.) $13,890 U.

b.) $17,100 U.

c.) $17,100 F.

d.) $17,300 F.

e.) None of the answers is correct.