The management of Watchdog Security Systems has calculated the following variances:

Direct materials cost variance	$10,000 U
Direct materials efficiency variance	38,000 F
Direct labor cost variance	16,000 F
Direct labor efficiency variance	12,500 U
Total variable overhead variance	7,500 F
Total fixed overhead variance	3,500 F

What is the total direct labor variance of the company?

A $28,500 F

B. $11,000 F

C. $3,500 F

D. $16,000 F

Accurate Tax Returns budgets two direct labor hours for every tax return that it prepares, at a standard cost of $34 an hour. During the most recent year, 530 returns were completed with the labor cost totaling $26,000. The actual labor cost was $49.06 per hour during that period. The actual number of labor hours was 1,100. What is the direct labor cost variance?

A. $7,980 F

B. $16,566 U

C. $37,400 U

D. $37,400 F