Answer :C. $20,700F.

Working Notes for the above answer is as unser

Direct Labour Efficiancy Variance

(Actual hours – Standard hours) x Standard rate = Labor efficiency variance

=(34500-35000) x Standard rate =3200F

=-500 x Standard rate =3200F

= Standard rate =3200/500

= Standard rate=6.4

Now we will calculate

direct-labor rate variance is as under

Direct Labor Rate Variance:

Actual Quantity x Actual Rate – Actual Quantity x Standard Rate

=   Actual Cost    - Standard Cost of Actual Hours

=241500-(34500*6.4)

=241500-220800

=20700 F