Jenkins Manufacturing
the Following Information Is Available for Jenkins Manufacturing $\$ 10.00$

Multiple Choice

Jenkins Manufacturing
The following information is available for Jenkins Manufacturing Company for the month of June when the company produced 2,100 units:
Staudard:
Material                 2 pounds per unit @$5.80 per pound
Labor                    3 direct labor hours per unit @ $\$ 10.00$ per hour


Actual:
Material              4,250 pounds purchased and used@$5.65 per poume
Labor              $\quad 6,300$ direction hours at $\$ 9.75$ per hour


Refer to Jenkins Manufacturing Company.What is the labor rate variance?

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