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 retums 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 1,000. What is the direct labor cost variance? O A. $12,440 U O B. $32,000 U O c. $6,720 F O D. $32,000 F