Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares at a standard cost of $30 an hour During the most recent year, 530 returns were completed with the labor cost totaling $20,000. The actual labor cost was $37. 74 per hour during that period Tho actual number of labor hours was 1,200 What is the direct labor cost variance? OA. 536,000 U OB. 536,000 F OC. 39,280 U OD. 54.100F The Assembly Department of Interface, Inc, manufacturer of computers, had 3,500 units of beginning inventory in September, and 9,000 units were transferred to it from the Production Department. The Assembly Department completed 4,500 units during the month and transferred them to the Packaging Department. The weighted average method is used Calculate the total number of units to account for by the Assembly Department OA. 5,500 units OB. 9,000 units OC. 3,500 units OD. 12.500 units