The standard cost card of a particular product specifies that it requires 4.9 direct labor-hours at $12.00 per direct labor-hour. During March, 2,200 units of the product were produced and direct labor wages of $126,195 were incurred. A total of 14,100 direct labor-hours were worked. The direct labor variances for the month were: Labor Rate Variance A) $3,165 F $3,165 F $43,005 F $43,005 F Labor Efficiency Variance $37,364 U $39,840 U $37,364 U $39,840 U Option C Option A Option D Option B