During October, Major Enterprises produced 9,600 products, each of which requires 3.8 standard hours of direct labor. During October, Majors actual direct labor cost was $365,568 and the average wage rate was $11.20. Majors direct labor rate variance is $4,896 F. What is Majors direct labor efficiency variance during October?

A : $47,904 U

B : $43,584 F

C : $43,008 U

D : $43,008 F