One Stop Corporation makes and sells a single product. Last period the company's labor rate variance was $14,400 U. During the period, the company worked 36,000 actual direct labor-hours at an actual cost of $338,400. The standard labor rate for the product in dollars per hour is: Select one: O A $8.10 O B. $9.40 OC. $8.50 OD. $9.00