Question: Bartels Corp. produces woodcarvings. It takes two hours of direct labor to produce a carving. Bartels' standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings & used 21,040 hours of direct labor at a total cost of $250,376. Calculate Bartels' labor rate variance for August?
[A] $4,160 favorable
[B] $2,104 unfavorable
[C] $2,000 Unfavorable
[D] $2,104 favorable
[E] $2,000 favorable