Hassock Corporation produces woven wall hangings. It takes 2 hours of direct labor to produce a single wall hanging. Hassocks standard labor cost is $12 per hour. During August, Hassock produced 10,000 units and used 21,040 hours of direct labor at a total cost of $250,376. What is Hassocks labor rate variance for August?

Multiple Choice

A) $2,000 favorable.

B) $2,104 unfavorable.

C) $2,104 favorable.

D) $4,160 favorable.

E) $2,000 unfavorable.