Accurate Tax Returns budgets two direct labor hours for every tax return that it​ prepares, at a standard cost of $ 34 an hour. During the most recent​ year, 530 returns were completed with the labor cost totaling $ 26 comma 000. The actual labor cost was $ 49.06 per hour during that period. The actual number of labor hours was 1 comma 000. What is the direct labor cost​ variance? A. $ 34 comma 000 U