The standard cost card of a particular product specifies that it requires 3.3 direct labor-hours at $10.50 per direct labor-hour. During March, 3,700 units of the product were produced and direct labor wages of $121,770 were incurred. A total of 14,850 direct labor-hours were worked. The direct labor variances for the month were:

	Labor Rate Variance	Labor Efficiency Variance
A)	$6,435 F	$25,244 U
B)	$6,435 F	$27,720 U
C)	$34,155 F	$25,244 U
D)	$34,155 F	$27,720 U