JRW Party Planning hosts poker games for multiple clients on a weekly basis. JRW handles the invitations, venues, money management, and food and drinks. The following labor standards have been established for a one party: Standard labor hours per unit of output 4.4 hours Standard labor rate $17.70 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost $ Actual output 620 hours $11,036 130 parties a. What is the labor rate variance for the month? b. What is the labor efficiency variance for the month? c. What is the total labor spending variance for the month? d. What is the actual price paid per hour for labor