Sanford Ltd. produces a product with the following standard cost card:

	Direct materials (20 kg)	$50.00
	Direct labour (9 hours)	89.73
	Variable overhead (9 hours)	21.00
	Fixed overhead (9 hours)	35.00

The fixed overhead rate is based on a standard monthly volume of 16046 units.

The actual results for the month of July 20x5 are as follows:

	Direct materials purchased and used (325500 kg)	$620000
	Direct labour (92614 hours)	1180211
	Variable overhead	320000
	Fixed overhead	580000
	Units produced and sold	15500 units

What is Sanfords direct labour rate variance for July 20x5 (note: a negative number represents an unfavourable variance and a positive number represents a favourable variance)?

Select one:

a. $-256849

b. $400508

c. $-400508

d. $256849