A unique project has $12,000$ CY of concrete to place. The base rate at which the crew can place is $800CY$ per eight$-$hour day, at a cost of $$400$ per CY$.$ After $40\%$ of the concrete has been placed, $80$ hours have been expended at a cost of $$2,160,000\mathrm{.}00$ What is the cost variance?

$($$$360,000\mathrm{.}00)$

$$0\mathrm{.}00$

$$720,000\mathrm{.}00$

award up to $1$ point