Accurate Tax Returns budgets two direct labor hours for every tax retum that is prepares, at a standard cost of $32 an hour. During the most recent year, 549 retums were completed with the labor cost totaling $24,000. The actual labor cost was 34444 per hour during that period. The actual number of labor hours was 1,000. What is the direct labor cool variance? O A. $6,720 F OB. $32,000 F OC. $32,000 U OD. $12.440 Co to select your . . DFG cY BN M