Irvin Racquet Company Produces Tennis Racquets

Irvin Racquet Company produces tennis racquets. The direct labour standard for each racquet is 0.50 hours at a cost of $22.00 per direct labour hour. During the month of April, Irvin Racquet Company used 4,200 direct labour hours to produce 2,350 racquets. Total direct labour cost for April was $91,350. What is the labour price (rate) variance for Irvin Racquet Company for April?

A) $1,050 favourable
B) $1,050 unfavourable
C) $39,650 favourable
D) $39,650 unfavourable