5. 1 point 5. The following labor standards have been established for a particular product: Standard labor-hours per unit of output... 2.2 hours Standard labor rate... $13.75 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked...... 4,400 hours Actual total labor cost..... $60,940 Actual output . 2.200 units What is the labour rate variance for the month? $ 6050 F $6050 U $440 F $440 U . None of the above