ABC Company has set the following standords for one unit of product: Direct moterials: 0.5 pounds a \$1.00 per pound, Direct labor: 1 hour e$10.00 per hour, The company produced 35,000 units and had the following actual costs: Direct materials: 18,000 pounds at a total cost of $17,280;; Direct labor; 36,000 hours at a totat cost of $374,400. Compute the direct labor rate variance. $10,000F $10,000U 514,400F $14,4000