Labor Rate Variance Labor Efficiency Variance A. Option B $4,180 F $4,180 F $21.460 F $21,460 F $14,804 U $17,280 U $14,804 U $17,280 U 1. The standard cost card of a particular product specifies that it requires 4.5 direct labor-hours at $12.80 per direct labor-hour. During March, 2,300 units of the product were produced and direct labor wages of $128,300 were incurred. A total of 11,700 direct labor-hours were worked. What were the direct labor variances for the month? O O O O B. Option D C. Option C D. Option A