DH Co expected to produce 200 units of its product, the Bone, in $$20 \times 3$$. In fact 260 units were produced. The standard labour cost per unit was $$\$ 70$$ (10 hours at a rate of $$\$ 7$$ per hour). The actual labour cost was $$\$ 18,600$$ and the labour force worked 2,200 hours although they were paid for 2,300 hours.
What is the direct labour rate variance for the company in $$20 \times 3$$ ?
$$
\begin{aligned}
&\text { What is the direct labour rate variance for the company in } 20 \times 3 \text { ? }\\
&\begin{array}{ll}
0 & \$ 400(\mathrm{~A}) \\
0 & \$ 2,500(\mathrm{~F}) \\
0 & \$ 2,500(\mathrm{~A}) \\
0 & \$ 3,200(\mathrm{~A})
\end{array}
\end{aligned}
$$