Bear Company Uses a Standard Costing System -Refer to the Figure

Multiple Choice

Bear Company uses a standard costing system. The following information pertains to direct labour costs for the month of March:
$$\begin{array} { l l } \text { Standard direct labour rate per hour } & \$ 15.00 \\\text { Actual direct labour rate per hour } & \$ 13.50 \\\text { Labour rate vari ance } & \$ 18,000 \text { favourable } \\\text { Actual output } & 1,000 \text { units } \\\text { Standard hours allowed for actual production } & 10,000 \text { hours }\end{array}$$
-Refer to the Figure.What is the total labour budget variance for Bear Company?

A) $12,000 (U)
B) $12,000 (F)
C) $18,000 (U)
D) $18,000 (F)