Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of $34.00 an hour During the most recent year 530 returns were completed with the labor cost totaling $20,000. The actual labor cost was $37.74 per hour during that period. The actual number of labor hours was 1,200. What is the direct labor cost variance? A. $4,488 U B. $40,800 F C. $1.980 F D. $40,800 U