8.

The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.1 hours $16.20 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 9,200 hours $146,280 910 units What is the labor rate variance for the month? Multiple Choice o $12128 o $2,760 F o $14,612 U o $12128 U