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Midgley Corporation makes a product whose direct labor standards are 1.6 hours per unit and $17.00 per hour. In April, the company produced 5,700 units

Midgley Corporation makes a product whose direct labor standards are 1.6 hours per unit and $17.00 per hour. In April, the company produced 5,700 units using 8,840 direct labor-hours. The actual direct labor cost was $144,090. The labor rate variance for April is:

$6,338 F

$6,338 U

$1 U

$6,190 F

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