Bautista Industries manufactures custom toy cars. There is highest demand for these products in December. The following labor standards have been established for the cars: Standard labor-hours per unit of output 8.9 hours Standard labor rate $ 15.80 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 8,800 hours Actual total labor cost $ 136,400 Actual output 870 units What is the labor rate variance? $2.640 F $14,061 F $16.384 U $14,061 U