Milar Corporation makes a product with the following standard costs:

In January the company produced $3,420$ units using $13,680$ pounds of the direct material and $2,856$ direct labor$-$hours. During the month, the company purchased $16,900$ pounds of the direct material at a cost

of $$14,440.$ The actual direct labor cost was $$88,125$ and the actual variable overhead cost was $$39,700.$

The company applies variable overhead on the basis of direct labor$-$hours. The direct materials purchases variance is computed when the materials are purchased.

The labor rate variance for January is:

Multiple Choice

$$411F$

$$411U$

$$3,309U$

$$3,309F$