The following data is given for the Walker Company:

Budgeted production............................................... 26,000 units

Actual production.......................................................27,500 units

Materials: Standard price per oz......................................................$6.50

Standard ounces per completed unit.................................8 Actual ounces purchased and used in production.........228,000

Actual price paid for materials..................................$1,504,800

Labor: Standard hourly labor rate.....................................$22 per hour

Standard hours allowed per completed unit...............6.6 Actual labor hours worked.....................................183,000 Actual total labor costs........................................$4,020,000 Overhead: Actual and budgeted fixed overhead.....................$1,029,600

Standard variable overhead rate.........................$24.50 per standard labor hour

Actual variable overhead costs...........................$4,520,000

Overhead is applied on standard labor hours.

The direct labor rate variance is:

33,000U

6,000F

6,000U

33,000F