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Answer (A) is correct . The direct labor rate variance equals the actual quantity of hours worked times the difference between the standard and actual labor rates. Total direct labor cost was $327,600 ($364,000 × 90%), and the actual unit direct labor cost was $11.70 ($327,600 ÷ 28,000 hours). Thus, the variance is $8,400 favorable [28,000 hours × ($12.00 – $11.70)].

Answer (B) is incorrect because The variance is favorable. The actual labor rate was less than the standard rate.
Answer (C) is incorrect because The variance is favorable. The actual labor rate was less than the standard rate.
Answer (D) is incorrect because The labor efficiency variance is $6,000, not the labor rate variance.