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Carnival Enterprises produced 8,000 completed units of a product. According to manufacturing specifications, standard hours for each unit is equal to 2 hours. The company's

Carnival Enterprises produced 8,000 completed units of a product. According to manufacturing specifications, standard hours for each unit is equal to 2 hours. The company's actual total labor cost amounted to $200,600 for 17000 direct labors actually used. If the standard labor cost per hour is $12, Carnival's labor rate variance is:

A. $2,000F

B. $2,000UF

C. $3,400F

D. $3,400UF

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