The standard cost card of a particular product specifies that it requires 3.9 direct labor-hours at $11.10 per direct labor-hour. During March, 3,100 units of the product were produced and direct labor wages of $123,675 were incurred. A total of 14,550 direct labor-hours were worked. The direct labor variances for the month were:

Labor Rate Variance. Labor Efficiency Variance

A)$10,524. F$24,830 U

B)$10,524 F$27,306 U

C)$37,830 F$24,830 U

D)$37,830 F$27,306 U

Option A

Option B

Option C

Option D