Assume the following information appears in the standard cost card for a company that makes only one product: During the most recent period, the following additional information was available: - 20,000 pounds of material was purchased at a cost of $10.50 per pound - All of the material that was purchased was used to produce 3,900 units. - 8,000 direct labor-hours were recorded at a total cost of $132,000. What is the direct labor rate variance? Multiple Choice $6,400F $3,200F $6.400U $3.200U