Airon Company recently completed 10,600 units of its single product, consuming 32,000 labor hours that cost the firm 5480.000. According to manufacturing specifications, each unit should have required 3 hours of labor time at $15.40 per hour. On the basis of this information, determine Airon's total labor variance. Rate A. $12.720F B. $12.720F C. $12.800F D. $12,800F E. $12.800U $15.880F $15.720F 59.7200 $15.8800 $9.720F Efficiency $3.000F $3.000U $3,0BOF $3,080U $3.0800