50 Points 25) A company uses four hours ot direct labor to produce a product unit. The standard direct labor cost is $20 per hour. This period the company produced 20.000 units and used 84,160 hours of direct labor at a total cost of $1,599,040. What is its labor rate variance for the period? A) $83,200 F B) $84,160 U C) $84,160 F D) $83.200 U