In early 2020, US company JAX Inc. had budgeted for the production and sales of 6000 units at a sales price of $20 per unit. The following information is available regarding the standard cost for each unit:

Direct materials:	2 pounds at $3.00 per lb
Direct labour:	30 minutes of assembly at $.25 per minute

Actual results for 2020 were determined to be as follows:

Number of units produced and sold:	6800 units
Sales revenue:	$149 600 ($22 per unit)
Direct materials cost:	$ 43 384 (14 960 lbs purchased and used at $2.90 per lb)
Direct labour cost:	$ 59 024 (210 800 minutes at $.28 per minute)

What was JAX Inc.s direct labour rate variance for 2020?

Group of answer choices

$6324 F

$6324 U

$1904 F

$1904 U

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