The following details were extracted from the standard cost card of a component: Raw materials: 2Kgs@$4 per Kg Direct labour. 5 hrs @ $5.50 per hour During the period, actual results were as follows: Production-1,900 components. Direct material purchase and usage- 4,000Kgs at a cost of $18,000. Wage Paid: (10,100 hrs $61,000 What is the Labour Rate Variance? Select one: A. 5,000 (Adverse) B. 606 (Favourable) C. 5,454 (Adverse) D. 404 (Adverse)