please help! i dont know it

1. Assume the following information appears in the standard cost card for a company that makes only one product: Standard Quantity or Hours Standard Price or Rate Standard Cost Direct materials S pounds $11.00 per pound $ 55.00 Direct labor 2 hours $17.50 per hour $ 35.00 Variable manufacturing overhead 2 hours $3.00 per hour $6.00 During the most recent period, the following additional information was available: . 20,000 pounds of material was purchased at a cost of $10.50 per pound. . All of the material that was purchased was used to produce 3,900 units. .8,000 direct labor-hours were recorded at a total cost of $132,000. What is the direct labor rate variance? $8,000 F $4,000 F $8,000 U 9$4,000