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

	Direct materials (20 kg)	$50.00
	Direct labour (9 hours)	84.16
	Variable overhead (9 hours)	21.00
	Fixed overhead (9 hours)	35.00

The fixed overhead rate is based on a standard monthly volume of 16233 units.

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

	Direct materials purchased and used (325500 kg)	$620000
	Direct labour (90115 hours)	1091920
	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. $-404082

b. $-249245

c. $249245

d. $404082