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A company uses four hours of direct labor to produce a product unit. The standard direct labor cost is $20 per hour. This period the

A company uses four hours of 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 laborat a total cost of S1,599,040. What is its labor rate variance for the period? S960 F a. $83,200 F b. $84,160 U c. $84,160 F d. $83.200 U

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