Polaco Corporation makes a product that has the following direct labor standards:

Standard direct labor-hours		0.4	hours per unit
Standard direct labor rate	$	24.00	per hour

In May the company produced 8,500 units using 3,220 direct labor-hours. The actual direct labor rate was $22.10 per hour.

The labor rate variance for May is:

6,460 U

6,118 U

6,118 F

6,460 F