Airon Company recently completed 8,900 units of its single product, consuming 27,000 labor hours that cost the firm $469,800. According to manufacturing specifications, each unit should have required 3 hours of labor time at $17.80 per hour. On the basis of this information, determine Airon's labor rate variance and labor efficiency variance. Rate A. B. C. $10,680F $10,680F $10,800F $10,800F $10,800U Efficiency $5, 220F $5, 2200 $5,340F $5,3400 $5, 3400 D. E. Multiple Choice Choice A Choice B O O Choice C O O Choice D O Choice E