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4.2 pts Mike's Service Station performs oil changes for cars. Each oil change has a standard time of 0.25 direct labor hours. The standard direct labor hour rate is $15.00 per hour. Data relating to oil changes for the month of September follow: Actual number of oil changes performed 1,800 Actual direct labor hours worked 540 $14.25 Actual direct labor rate What is the labor rate variance for September? Actual direct labor rate What is the labor rate variance for September? O $1,350U O $1,350F O $405F O $405U $14.25