The following data relates to QA firm. Cost standards: Direct material Direct labour 3 kg a $2.50 per kg 5 hours @ $7.50 per hour $ 7.50 $ 37.50 Actual results: 7800 units were produced. Direct material purchased Direct material used Direct labour 25 000 kg @ $2.60 23 100 kg 40 100 hours @ $7.30 $ 65 000 S 37.50 S 292 730 Calculate the direct labour rate variance. A. $7800 (F) B. $8010 (F) C. $8020 (F) D. $8000 (U)