Kildare Company manufactures $100-$pound bags of mulch that have the following unit standard costs for direct materials and direct labor:

Direct materials $(100lbs.$ @ $$0\mathrm{.}40$ per lb$.)$

$$40\mathrm{.}00$

Direct labor $(0\mathrm{.}5hr.$ at $$18\mathrm{.}00$ per hour$)$

$9\mathrm{.}00$

Total standard prime cost per $100-lb.$ bag

$$49\mathrm{.}00$

The following activities were recorded for October:

$2,000$ bags were manufactured.

$190,000lbs.$ of materials costing $$70,000$ were purchased.

$205,000lbs.$ of materials were used.

$$20,000$ was paid for $950$ hours of direct labor.

There were no beginning or ending work$-$in$-$process inventories.

What is the labor rate variance?

a$.$ $$2,900U$

b$.$ $$1,000U$

c$.$ $$1,900F$

d$.$ $$1,900U$