7.Claire Company uses a standard costing system. The following information pertains to direct labor costs for February: Standard direct labor rate per hour $15.00 Actual direct labor rate per hour $13.50 Labor rate variance $18,000 F Actual output 1,000 units Standard hours allowed for actual production 10,000 hours What is the total labor budget variance for Claire Company? a. $12,000 U b. $12,000 F c. $18,000 U d. $18,000 F