36 Sarah is the Human Resource director and she gave you the actual payroll for January, which is $98,280. What is the labor quantity variance if the company uses 2.5 standard direct labor hours at $16.00 per hour. During January, 2,000 products are produced using 6,300 direct labor hours. out of Select one: O a. $12,520 F O b. $20,800 u O c. $12,280 U O d. $14,800 U