Strong Manufacturing the Following Information Is Available for Strong Manufacturing

Multiple Choice

Strong Manufacturing The following information is available for Strong Manufacturing Company for the month of June when the company produced 2,100 units:
$\begin{array}{ll}\text { Standard: }\\\text { Material } & 2 \text { pounds per urit } @ \$ 5.80 \text { per pound } \\\text { Labor } & 3 \text { direct labor hours per urit @ } \$ 10.00 \text { per hour }\\\\\text { Actual: }\\\text { Material } & 4,250 \text { pounds purchased and used @ } \$ 5.65 \text { per pound } \\\text { Labor } & 6,300 \text { directlabor hours at } \$ 9.75 \text { per hour }\end{array}$ Refer to Strong Manufacturing Company.What is the labor rate variance?

A) $1,575 U
B) $1,575 F
C) $1,594 U
D) $0