Cost standards for one unit of product no. C77:
Direct material	3 pounds at $2.50 per pound	$	7.50
Direct labor	6 hours at $7.50 per hour		45.00
Actual results:
Units produced	6,600 units
Direct material purchased	25,900 pounds at $2.70	$	69,930
Direct material used	19,500 pounds at $2.70		52,650
Direct labor	40,400 hours at $7.30		294,920

Use the information to compute the following variances. The direct-labor rate variance is:

Multiple Choice

$7,836 F.

$7,836 F.

$8,080 F.

$8,080 U.

None of the answers is correct.