9. The following data relate to product no. 33 of Volusia Corporation: Direct labor standard: 8 hours at $12 per hour Direct labor used in production: 66,000 hours at a cost of $805,200 Manufacturing activity: 8.200 units completed The direct-labor rate variance is: $13,120 F. $13,120 U. $13,200 F. $13,200 U. None of the answers is correct