Extreme Builders constructs houses. The standard labor rate is $25 per hour and the standard number of hours is 15,000 hours per home. During the year, it constructed 12 homes using 18,000 labor hours per home and a rate of $28 per hour. Calculate the labor efficiency variance.

A) $1,008,000 F

B) $900,000 U

C) $1,008,000 U

D) $900,000 F