Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of $ 30.00 an hour. During the most recent year, 500 returns were completed with the labor cost totaling $ 24 comma 000. The actual labor cost was $ 48.00 per hour during that period. The actual number of labor hours was 1 comma 200. What is the direct labor cost variance? A. $ 21 comma 600 U B. $ 36 comma 000 F C. $ 9 comma 000 F D. $ 36 comma 000 U