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QUESTION 32 The following labor standards have been established for a particular product: Standard direct labor hours 5.4 hours Standard direct labor rate $10.20 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 1,000 hours Actual total labor cost $10,600 Actual output 200 units What is the labor rate variance for the month? $400 F $80 U $80 F $400 U