The following information pertains to UV company. The direct labor standards for a product are 5 hours of direct labor at $14.00 per direct labor- hour- $70. During April, 3,650 units of this product were made, and the budgeted units were 3,900. The labor cost incurred was $169,786 and 14,150 direct labor-hours were worked. The direct labor variances for the month were: a. b. Labor rate variance $28,314 F $28,314 F $28,314 U $28,314 U Labor efficiency variance $57,400 F $57,400 U $57,400 F $57,400 U c. d