Assume the following: - The standard labor rate per hour is $17.55. - The standard labor-hours allowed per unit of finished goods is 3 hours. - The actual quantity of labor hours worked during the period was 44,000 hours. - The total actual direct labor cost for the period was $726,000. - The company produced 15,000 units of finished goods during the period. What is the labor rate variance? Multiple Choice $44,200U $44,200F $46.200U $46,200F