71. Wild West Inc. produces a product requiring 3 direct labor hours at $20.00 per hour. During January, 2,000 products are produced using 6,300 direct labor hours. Wild West's actual payroll during January was $122,850. What is the labor quantity variance? A) $6,000 U B) $2,850 U C) $3,150 F D) $6,000 F