The Alpha Company produces toys for national distribution. Standards for a particular toy are: Materials: 12 ounces per unit at 56 per ounce. Labor: 2 hours per unit at $2.75 per hour. During the month of December, the company produced 1,000 units. Information for the month follows: Materials: 14,000 ounces were purchased and used at a total cost of $7,140. Labor: 2,500 hours worked at a total cost of $8,000. The labor rate variance is: a. $2,500 F b. $1,125 F c. $1,125 U d. $2,500 U