La Bonne Vie Ltd. planned on producing 600 units for the year. However, actual production was 400 units. Information concerning the direct labour cost for La Bonne Vie Ltd. is as follows: actual results 1,000 hours at $25 per hour; static budget amounts were 1,200 hours at $21 per hour. What is the La Bonne Vie Ltd. static-budget variance? Select one: a. $200 U b. $400 U c. $200 F d. $400 F e. $600