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

Raw materials: $2$ Kgs @ $$4$ per Kg

Direct labour: $5$ hrs @ $$5\mathrm{.}50$ per hour

During the period, actual results were as follows:

Production$-1,900$ components.

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

Wage Paid: $(10,100$ hrs$)$ $$61,000$

What is the Labour Rate Variance?

Select one:

$$ A$.606($Favourable$)$

$$ B$.404($Adverse$)$

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

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