Assume that the standard cost to make one finished unit includes 2 hours of direct labor at $8 per hour. During April, 22,000 direct-labor hours were worked, 10,500 units of product were manufactured, and total direct labor cost was at $170,000. What is the labor rate variance for April? A) $2,000 (U) B) $2,000 (F) C) $6,000 (F) D) $6,000 (U)