The following details were extracted from the standard cost card of a component: Raw materials: 2 Kgs @ \$4 per Kg Direct labour: 4.75 hrs @ $6 per hour During the period, actual results were as follows: Production- 2,000 components. Direct material purchase and usage- 4,000Kgs at a cost of $20,000. Wage Paid: (9,800 hrs $59,000 What is the Labour Rate Variance? Select one: A. 606 (Favourable) B. 404 (Adverse) C. 5,000 (Adverse) D. 196 (Adverse)