Bartels Corp. produces woodcarvings, It takes two hours of direct labor to produce a carving. Bartel's standard labor cost $12 per hour. During August, Bartels produced 10,00 carvings and used 21,040 hours of direct labor at a total cost of $250,376.

1) what is Barterls' labor rate variance for August?

A. $10,376 UNFAVORABLE

B. $2,104 UNFAVORABLE

C. $2,104 FAVORABLE

D. $12,480 UNFAVORABLE

2) What is Bartels' labor efficiency variance for August?

A. $10,376 UNFAVORABLE

B. $2,104 UNFAVORABLE

C. $2,104 FAVORABLE

D. $12,480 UNFAVORABLE

3)what is Bartels' labor cost variance for August?

A. $10,376 UNFAVORABLE

B. $2,104 UNFAVORABLE

C. $2,104 FAVORABLE

D. $12,480 UNFAVORABLE