Better Blankets, Inc

Better Blankets, Inc. makes a SnuggieBlank using flannel material and trim binding. They have instituted a successful JIT system and thus no longer have to stock inventory prior to their production need. The Standard Cost Card for The SnuggieBlank model is shown.
STANDARD COST CARD

The company reported the following results concerning January:

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The labor rate variance in January is:

A) $1,600 favorable.
B) $1,600 unfavorable.
C) $3,050 unfavorable.
D) $3,050 favorable.