Lebron Co. manufactures product X with the following standard costs:

Direct materials, 20 yards @ 13.50 per yard	270
Direct labor, 4 hours @ 90.00 per hour	360

The following information pertains to the month of May:

Direct materials, 18,000 yards @ 13.80 per yard	248,400
Direct labor, 2,100 hours @ 91.50 per hour	192,150
Direct materials used	9,500 yards
Production during May	500 units

What is the direct labor rate variance?

a. 3,150 U

b. 9,000 U

c.3,150 F

d. 9,000 F