Black Dog Corporation Produced 9,900 Units of Product No

Black Dog Corporation produced 9,900 units of Product No. 5A. A total of 55,000 direct labour hours were used at a cost of $841,500. The direct labour standard to complete one unit is 5 hours at $15 per hour. The direct-labour rate variance is:

A) $16,500F.
B) $16,500U.
C) $19,800F.
D) $19,800U.
E) $639,000U.