Luna's is a local dress shop that makes casual dresses in fun prints. Below is some actual vs. budget information for Luna's dresses for the month of May. Assume no beginning/ending inventories for simplicity. The cost-allocation base for both variable and fixed overhead is direct labor-hours. What is the price variance for direct labor? \\( \\$ 2,600 \\mathrm{~F} \\) \\( \\$ 2,600 \\mathrm{U} \\) \\( \\$ 2,340 \\mathrm{~F} \\) \\( \\$ 2,340 \\mathrm{U} \\)