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problem: 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. find out 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

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