STEFANO Company makes laptops, for which the following standards have been developed:

Direct Costs	Standard Inputs Expected for Each Unit of Output	Standard Price Expected per Unit of Output
Direct materials	1 kilogram	$4.5 per kilogram
Direct labour	3 hours	$26 per hour

During March, production of 120 laptops was expected, but 100 laptops were actually completed. Direct materials purchased and used were 110 kilograms at an actual price of $4 per kilogram. Direct labour cost for the month was $7,830, and the actual pay per hour was $27.00.

What is the direct-labour rate (price) variance for the month of March?

Select one:

a. $45U

b. $260 U

c. $45 F

d. $290 U

Clear my choice