The Frame Shop produces picture frames. During the year, 200,000 picture frames were produced. Materials and labor standards for producing the picture frames are as follows:

Direct Materials (2 pieces of wood @ $3.00)	$6.00
Direct Labor (2 hours @ $11.00/hour)	$22.00

The Frame Shop purchased and used 600,000 pieces of woods at $4.00 each, and its actual labor hours were 320,000 hours at a wage rate of $13.00.

What is The Frame Shop's labor rate variance?

Group of answer choices

$450,000 F

$320,000 U

$660,500 F

$640,000 U