Brennan Company
the Following Information Is for Brennan Company's September

Brennan Company
The following information is for Brennan Company's September production:
$\begin{array}{l}\text { Standards: }\\\begin{array}{ll}\text { Material } & 4.0 \text { feet per unit@ } \$ 4.20 \text { per foot } \\\text { Labor } &3.0 \text { hours per unit@ } \$ 7.50 \text { per hour }\end{array}\end{array}$

$\begin{array}{l}\text { Actual: }\\\begin{array}{ll}\text { Production } & 3,500 \text { units produced during the month } \\\text { Material } & 14,200 \text { feet used; } 14,700 \text { feet purchased @ } \$ 3.70 \text { per foo } \\\text { Labor } & 10,400 \text { direct labor hours@ } \$ 8.35 \text { per hour }\end{array}\end{array}$

(Round all answers to the nearest dollar. )
Refer to Brennan Company.What is the labor rate variance?

A) $1,040 U
B) $1,040 F
C) $1,420 U
D) $1,420 F