The labor quantity variance is calculated by taking the actual hours times the standard rate minus the standard hours times the standard rate. Bateh Company produces hot sauce. The following information is provided concerning its standard cost system for the year: Standard Data Actual Data Material 1/8 lb. @ $7.50 per lb. Produced 4,400 Labor 24 mins. @ $12 per hr. Materials cost $7.40 per pound Budgeted fixed overhead $28,350 Materials used 556 pounds Budgeted variable overhead $4.50 per unit Labor worked 1,610 hours totaling $19,481 Budgeted production 4,500 Actual overhead Fixed $20,000; Variable $28,400 How much is the labor quantity variance? answer

A) $161U.

B) $1,800F.

C). $1,639F.

D). $176U.

I know the answer is not A or C because I have submitted the answer twice. Please kindly help show the steps.