Ch. 10 - The following labor standards have been established for a particular product: Standard labor- hours per unit 9.2hours of output Standard labor 16.30per hour rate The following data pertain to operations concerning the product for the last month: Actual hours worked 9300hours Actual total labor cost 148,800 Actual output 920units What is the labor rate variance for the month? $13,376 U $2790 F $10,837 U $10,837 F