Assume the following: The standard labor rate per hour is $17.00. 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 $20,000 U $20,000 F $22.000 U $22.000 F