Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of $$32$ an hour. During the most recent year, $530$ returns were completed with the labor cost totaling $$42,000.$ The actual labor cost was $$42$ per hour during that period. The actual number of labor hours was $1,000.$ What is the direct labor cost variance?

A$.$ $$5,300F$

B$.$ $$25,040F$

C$.$ $$5,300U$

D$.$ $$10,000U$