Borden Enterprises uses standard costing. For the month ofApril the company reported the following data:-Standard direct labor rate: $10 per hour-Standard hours allowed for actual production: 8000 hours Actual direct labor rate: $9.50 per hour-Labor efficiency variance: $4800 FavorableThe labor rate variance for April is:AnswerA.$3760 UB.$3760 FC.$2850 FD.$2850 U