GPB Mfg started the year with no opening DM, WIP, or Finished Goods. Below are the details for Factory Labour: Actual Units Produced = 20,000 Budgeted Units to Produce = 25,000 Standard DL per Finished Good = 0.5 Hours Actual DL in Period = 8,050 Hours Budgeted Cost per DL Hour = $17 Actual DL Cost (Total) = $144,900 All units started in the year were completed. What is the DL Rate Variance? Question 1 options: $1,250 F $1,250 U $8,050 U $8,050 F