Anemone Company Produces Picture Frames

Multiple Choice

Anemone Company produces picture frames.During the year, 200,000 picture frames were produced.Materials and labor standards for producing the picture frames are as follows: ​
​
Anemone purchased and used 600,000 pieces of wood at $4.00 each, and its actual labor hours were 320,000 hours at a wage rate of $13.
​
What is Anemone's labor rate variance?

A) $450,000 F
B) $320,000 U
C) $445,000 U
D) $660,500 F