Airon Company recently completed 12,800 units of its single product, consuming 26,000 labor hours that cost the firm $410,800. According to manufacturing specifications, each unit should have required 2 hours of labor time at $16.20 per hour. On the basis of this information, determine Airon's labor rate variance and labor efficiency variance. Efficiency $6,320F Rate A. $10,240P B. $10,240P $6,3200 C. $10,400F $6,480P D. $10,400F $6,480U E. $10,4000 $6,480U Multiple Choice Choice A Choice B Choice C