QUESTION 12 St. Paul Co makes a product with the following standards 3 lbs. of direct material per unit at $3 per lb. 4 direct labor hours per unit at $16 per direct labor hour The firm actually used 25,000 direct labor hours at an actual costs of $372,000 to produced 4,000 units during the month. What is the direct labor price variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar) A 256,000 U OB. $28,000 F OC $28,000 U D $256.000 F