Smitham Ltd makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct 7.0 ounces $ 2.00 per ounce $14.00 materials Direct labor. 0.4 hours. $11.00 per hour $4.40 Variable 0.3 hours $ 8.00 overhead per hour $8.30 Smitham Ltd reported the following results concerning this product in April. Originally budgeted output 3,891 units Actual output 3,008 units Raw materials used in production 21,500 ounces Purchases of raw materials 24,697 ounces Actual direct labor-hours 794 hours Actual cost of raw materials purchases $ 62,615 Actual direct labor cost $ 13,577 Actual variable overhead cost $6,706 The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The labor rate variance for April is closest to: A $3,874 F B $4,843 F C $3,874 U D $4,843 U