he following labor standards have been established for a particular product:

Standard labor-hours per unit of output	8.2	hours
Standard labor rate	$15.60	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	10,300	hours
Actual total labor cost	$159,135
Actual output	1,300	units

What is the labor rate variance for the month?

$1,545 F

$195 U

$1,545 U

$195 F