Assume that the standard cost to make one finished unit includes 1 hour of direct labor at $4 per hour. During March, 11,000 direct labor-hours were worked, 5,250 units of product were manufactured, and total direct labor cost was $40,000. What is the labor rate variance for April? Select one: A. $4,000 (U) B. $2,000 (F) C. $4,000 (F) D. $2,000 (U)