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 labour cost of $4,225. The direct labour standard is 10 minutes per ball at a direct labour rate of $11 per hour. The direct material standard is 0.5 kilogram of direct materials per ball at a cost of $12 per kilogram. Actual direct labour hours were 325. A variance analysis for March would show a direct labour rate variance of

A) $3,800 favourable
B) $3,800 unfavourable
C) $650 favourable
D) $650 unfavourable