Prokp Co.'s records for April disclosed the following data relating to direct labor: Actual labor cost (payroll) for April Labor rate variance Labor efficiency variance Actual direct labor hours worked (AQ) $20,000 $ 4,000 favorable $ 2,400 unfavorable 1,000 Prokp's total standard direct labor cost for the output in April (to the nearest dollar) was: Multiple Choice O $17,600 0 $21,600 O $22,400. O $26,400. O $24,000