Wilbeth Corporation Budgeted to Manufacture 2,000 Soccer Balls in March

Wilbeth Corporation budgeted to manufacture 2,000 soccer balls in March.Actual output for March was 1,900 balls with total direct materials cost of $2,200 and total direct labor cost of $4,225.The direct labor standard is 10 minutes per ball at a direct labor rate of $11 per hour.The direct material standard is 0.5 pound of direct materials per ball at a cost of $12 per pound.Actual direct labor hours were 325.A variance analysis for March would show a direct labor rate variance of:

A) $3,800 favorable.
B) $3,800 unfavorable.
C) $ 650 favorable.
D) $ 650 unfavorable.