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Sen Company's standard requires 3 direct labor hours for each unit produced and pays $10 per hour. During the last month, the company produced 1000

Sen Company's standard requires 3 direct labor hours for each unit produced and pays $10 per hour. During the last month, the company produced 1000 units of product and paid a total of $32,340 direct labor salary. The labor efficiency variance was $600 favorable. What was the direct labor rate variance?

A. $5880U

B. $7920U

C. $3960U

D. $2940U

Please show all work.

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