Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of $32 an hour. During the most recent year, 540 returns were completed with the labor cost totaling $24,000. The actual labor cost was $44.44 per hour during that period. The actual number of labor hours was 1000. What is the direct labor cost variance? A) $32,000 U O B) $12,440 U O C) $32,000 F O D) $6720 F