19. The following labor standards have been established for a particular product: Standard labor-hours per unit of output 2.6 hours $13.88 per hour Standard labor rate The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 3,800 hours $50,800 3,200 units What is the labor rate variance for the month? O $1,944 F O $3,526 F $1,560 F O $1,560 U