Bartels Corp. produces woodcarvings. It takes 2 hours of direct labor to produce a carving. Bartels' standard labor cost is $12 per hour. During August, Bartels produced 10,000 carvings and used 21,040 hours of direct labor at a total cost of $250,376. What is Bartels' labor rate variance for August?
a. 2,000 favorable
b. 2,104 unfavorable
c. 2,104 favorable
d. 4,160 favorable
e. 2,000 unfavorable