A review of skilled engineering labor rates and variances at Kumisomo Industries revealed the following: Actual wage per hour was $15, as opposed to $13 standard. Actual labor hours per unit produced were 1.2 compared with 1.4 hours standard. If during a period 1,000 units were produced, which of the following is false? A) The DL wage variance is unfavorable. B) The DL wage variance is $2,400 favorable C) The DL efficiency variance is $2,600 favorable D) The DL efficiency variance may be random E) None of the above is false