The following labor standards have been established for a particular product:

Standard labor-hours per unit of output	7.8	hours
Standard labor rate	$15.40	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	9,900	hours
Actual total labor cost	$149,985
Actual output	1,100	units

What is the labor rate variance for the month?

A) $2,475 F

B) $275 U

C) $2,475 U

D) $275 F