Walsh Corporation makes a product that has the following direct labor standards:

Standard direct labor-hours		0.4	hours per unit
Standard direct labor rate	$	24.00	per hour
In May the company produced 8,500 units using 3,220 direct labor-hours. The actual direct labor rate was $22.10 per hour.
The labor rate variance for May is:

Select one:

a. $6,118 F

b. $6,118 U

c. $6,460 F

d. $6,460 U