Milar Corporation makes a product with the following standard costs: Standard Price or Standard Quantity or Hours Rate Direct labour 0.8 hours $23.00 per hour In January the company produced 3,340 units using 2,792 direct labour-hours. During the month, the actual direct labor cost was $63,813. The labour rate variance for January is: $2,357 F $2,357 U $403 F $403 U