Dibert Inc. has provided the following data concerning one of the products in its standard cost system. Inputs Direct labor Standard Quantity or Hours per Unit of Output 0.70 hours Standard Price or Rate $20.40 per hour The company has reported the following actual results for the product for February: Actual output Actual direct labor-hours Actual direct labor cost 5,100 units 3,380 hours $74,698 The labor rate variance for the month is closest to: Multiple Choice $5,746 U $6,069 U $5,746 F $6,069 F