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The following labor standards have been established for a particular product: Standard labor-hours per unit of output 9.2 hours Standard labor rate $ 16.16 per hour The following data pertain to operations concerning the product torthe last month: Actual hours worked 11,366 hours Actual total labor cost $ 179,165 Actual output 1,866 units What is the labor rate variance for the month? Keeran Corporation estimates that its variable manufacturing overhead is $5.10 per machinehour and its fixed manufacturing overhead is $252020 per period. lfthe denominator level of activity is 5.600 machineehours. the predetermined overhead rate would be