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 13,460 direct labor-hours were worked. The direct labor variances for the month were: A) Labor Rate Variance $ 1,6140 $ 1,6140 $ 1,614F Labor Efficiency Variance $ 600 U $ 600 F B) C) $ 600 U $ 600 F D) $ 1,614F A) Choice A B) Choice B c) Choice D) Choice D A Labor Michecy Vrance 6000 Labor Rate Variance $ 1.6140 $ 1.6140 $ 1.514F $ 1.614 C D $ BOOF $ 6000 $ 600 F A) Choice A By Choice c) Cholec Dj Choice Select one: A OB 0 0 D