Seaside Company produces picture frames During the year 190,000 picture frames were produced. Materials and labor standards for producing the picture frames are as follows Direct materials (2 pieces of wood @ $2 25) $4 50 Direct labor (2 hours @ $10) $20 00 Seaside purchased and used 400.000 pieces of wood at $2 00 each and its actual labor hours were 360,000 hours at a wage rate of $10.50 What is Seaside's direct labor rate variance? $180,000 F $180,000 $225,000 $217, 500 F