089 45 The following labor standards have been established for a particular product: Standard labor-hours per unit of output 9.0 hours Standard labor rate $ 15.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 8,100 hours Actual total labor cost $ 119,880 Actual output 800 units What is the labor rate variance for the month? O 11160F 2430F O 133200 2. 10 39 Carattini Incorporated makes a single product-an electrical motor used in many long-haul trucks. The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below: D D 10 3 Carattini Incorporated makes a single product-an electrical motor used in many long haul trucks. The company has a standard cost system in which it applies overhead to this product based on the standard labor hours allowed for the actual output of the period. Data concerning the most recent year appear below: Total budgeted manufacturing overhead $ 360,000 Budgeted hours 36,000 labor-hours. Standard hours allowed for the actual production 34,200 labor hours Total actual manufacturing overhead $ 340,376 Actual hours 37.200 labor hours 372000 O 312900 O 342000 11 5 Gallucci Incorporated makes a single product-a critical part used in commercial airline seats. The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period. Data concerning the most recent year appear below: Budgeted variable manufacturing overhead $ 87,780