Accurate Tax return budgets two direct labor hours for every tax return that it prepares, at a standard cost of $32.00 an hour. During the most recent year, 500 returns were completed with the labor cost totaling $26,000. The actual labor cost was $52.00 per hour during that period. The actual number of labor hours was 1,000. What is the direct labor cost variance?

A. $32,000 Unfavorable

B. $10,000 Favorable

C. $20,000 Unfavorable

D. $32,000 Favorable