3 Q.3 (2 marks) QxZ LTD expected to produce 200 bicycles in 2019. However, the actual production for 2019 was 260 bicycles. The budgeted labour cost per bicycle was 70 (10 hours at 7 per hour). The actual labour cost was 18,600. The labour force worked 2,200 hours, although they were paid for 2,300 hours. What is the labour rate variance for the company in 2019 ? Please select one alternative: O 3,200, Unfavourable O 2,500, Favourable 400, Unfavourable O 2,500, Unfavourable