Best$-4-$U Things Ltd$.$ planned on producing $600$ units for the year. However, actual production was $400$ units.

Information concerning the direct labour cost for Best$-4-$U Things Ltd$.$ is as follows: actual results, $1,000$ hours at $$25$ per hour; static budget amounts, $1,200$ hours at $$21$ per hour.

What is the Best$-4-$U Things Ltd$.$ sales$-$volume variance?

a$.$

$$8,200$ U

b$.$

$$8,400$ U

c$.$

$$200$ F

d$.$

$$8,200$ F

e$.$

$$8,400$ F