Aqua Company
Aqua Company Produces Aquariums The Company Purchased and Used 310,000 Sheets of Glass at Aquariums

Aqua Company
Aqua Company produces aquariums. During the year, 150,000 aquariums were produced. Materials and labour standards for producing the aquariums are as follows: $\begin{array}{ll}\text { Direct materials (2 sheets of glass }(\$) \$ 2 \text { per sheet) } & \$ 4 \\\text { Direct labour (3 hours }(\$ 8 \text { per hour) } & 24\end{array}$ The company purchased and used 310,000 sheets of glass at $1.50 per sheet, and its actual labour hours were 435,000 hours at a wage rate of $8.50 per hour.
-Refer to Aqua Company. What is the labour rate variance?

A) $97,500 U
B) $217,500 U
C) $217,500 F
D) $225,000 U