Tarptent manufactures camping tents from a light weight synthetic fabric. Assume the company's two-person tent has a standard material cost of $60, consisting of 5 yards of fabric at $15 per yard. The standards call for 1.4 hours of assembly at $20 per hour. The following data were recorded for October, the first month of operations: Compute the labor rate variance a. $925(F) b. $740(F) c. $850(U) d. $900(U)