Presented is an abbreviated performance report for the month of November: - Standard cost per unit of product 2.0 direct labor hours 925 per labor hour - Actual use of direct labor is 13,500 hours $28 per hour. The labor rate and the labor efficiency variances are: Select one A. $40,500 U iabor rate variance and $32,500 F labor efficiency variance B. $44,400 u labor rate variance and $36,400 Flabor efficiency variance c, $32,500F labor rate variance and $40,500U labor efficiency variance D. None of the answers are correct