The direct labor standards for a particular product are 4 hours of direct labor at $12.00 per direct labor-hour = $48.00. During October, 3,350 units of this product were made, which was 150 units less than budgeted. The labor cost incurred was $159,786 and 13,450 direct labor-hours were worked. The direct labor variances for the month were: A) B) C) D) Labor Rate Variance $1,614 U $1,614 U $1,614 F $1,614 F Labor Efficiency Variance $600 U $600 F $600 U $600 F Multiple Choice Choice C Choice B Choice A Choice D