The following details were extracted from the standard cost card of a component:

Raw materials: $2$ Kgs

@ $$4\mathrm{.}50$ per Kg

Direct labour: $5$ hrs

$$5.$

per hour

During the period, actual results were as follows:

Production$-2,000$ components.

Direct material purchase and usage$-4,000$ Kgs at a cost of $$18,000.$

Wage Paid: $(10,000$ hrs$)$ $$60,000$

What is the Labour Rate Variance?

Select one:

$$ A$.5,454($Adverse$)$

$$ B$.606($Favourable$)$

$$ C$.5,000($Adverse$)$

$$ D$.404($Adverse$)$