Use the Following Information to Answer Questions

Multiple Choice

Use the following information to answer questions
Tennis Pro's standard assembly time per tennis racket is 0.40 hours at a standard cost of $10 per labor hour. During January 2010, Tennis Pro produced 5,000 tennis rackets in 2,300 labor hours at a cost of $9.50 per labor hour. Tennis Pro had budgeted to produce 4,800 tennis rackets in January 2010.
-What is Tennis Pro's labor rate variance?

A) $1,150 favorable
B) $1,150 unfavorable
C) $190 favorable
D) $960 favorable
E) $960 unfavorable