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

Raw materials: $2\mathrm{.}25$ Kgs @ $$4$ per Kg

Direct labour: $5$ hrs @ $$6$ 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 $$15,000.$

Wage Paid: $(10,100$ hrs$)$ $$60,000$

What is the Labour Rate Variance?

Question $18$Select one:

A$.$

$5,000($Adverse$)$

B$.$

$5,454($Adverse$)$

C$.$

$404($Adverse$)$

D$.$

$606($Favourable$)$