Carnival Enterprises produced 8,000 completed units of a product. According to manufacturing specifications, standard hours for each unit is equal to 2 hours. The company's actual total labor cost amounted to $200,600 for 17000 direct labors actually used. If the standard labor cost per hour is $12, Carnival's labor rate variance is: A. $2,000F B. $2,000UF C. $3,400F D. $3,400UF
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