Information on Kimble Company's Direct Labor Costs for the Month

Multiple Choice

Information on Kimble Company's direct labor costs for the month of January is as follows:
$$\begin{array} { | l | r | } \hline \text { Actual direct labor hours } & 34,500 \\\hline \text { Standard direct labor hours } & 35,000 \\\hline \text { Total direct labor payroll } & \$ 241,500 \\\hline \text { Direct labor efficiency variance-favorable } & \$ 3,200 \\\hline\end{array}$$ What is Kimble's direct labor price (rate) variance?

A) $17,250.
B) $20,700.
C) $18,750.
D) $21,000.