The following data is given for the Harry Company:

Budgeted production	1,063 units
Actual production	963 units
Materials:
Standard price per ounce	$1.89
Standard ounces per completed unit	11
Actual ounces purchased and used in production	10,275
Actual price paid for materials	$21,064
Labor:
Standard hourly labor rate	$15.00 per hour
Standard hours allowed per completed unit	5.0
Actual labor hours worked	4,959
Actual total labor costs	$75,625
Overhead:
Actual and budgeted fixed overhead	$1,155,028
Standard variable overhead rate	$25.00 per standard labor hour
Actual variable overhead costs	$138,852
Overhead is applied on standard labor hours.

Determine the direct labor time variance.

Select the correct answer.

a. $1,240 U

b. $3,400 U

c. $2,160 U

d. $2,160 F