Question 4 5 pts 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. The direct labor variances for the month were: Labor rate variance A) $4,180 favorable B) $4,180 favorable C) $21,460 favorable D) $21,460 favorable Labor Efficiency variance $14,804 Unfavorable $17,280 Unfavorable $14.804 Unfavorable $17,280 unfavorable Option A Option B Option C Option D None of the above