Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .All Good Things Ltd.planned on producing 600 units for the year.However, actual production was 400 units.Information concerning the direct labour cost for All Good Things Ltd.is as follows: actual results 1,000 hours at $25 per hour; static budget amounts were 1,200 hours at $21 per hour.
-What is the All Good Things Ltd.flexible-budget variance?

A) $8,400 F
B) $8,400 U
C) $8,200 U
D) $8,200 F
E) $200 U