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The following data are for Kershaw Company for the last month. Budgeted direct labor mix at budgeted prices for actual output produced the following. 3,825

The following data are for Kershaw Company for the last month. Budgeted direct labor mix at budgeted prices for actual output produced the following.

3,825 skilled hours at $16 per hour

1,275 unskilled hours at $12 per hour

5,100 total hours Actual results

4,000 skilled hours at $19 per hour

1,000 unskilled hours at $9 per hour

5,000 total hours

The direct labor yield variance for both types of labor together is

a. $1,500 F

b. $1,000 U

c. $1,000 F

d. $500 F

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