Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of $34 an hour. During the most recent year, 520 returns were completed with the labor cost totaling $18,000. The actual labor cost was $34.62 per hour during that period. The actual number of labor hours was 1,200. What is the direct labor cost variance? Select one: A. $40,800 U B. $320 F C. $744 U D. $40,800 F E. None of the above