Klein Luxury Inn budgeted 600 hours for room attendants to clean rooms. The budgeted wage rate for room attendants is $3.40 per hour. The allowable time for actual output for restaurant staff to perform actual work is calculated as 629.00 hours. The room attendants actually worked 660 hours and the wages paid to room attendants totaled $2,178. Based on the information given above, run a complete variance analysis for variable labor by indicating variance conditions for each of the variable labor variance components.

Group of answer choices

$155 (U) Labor Budget Variance, $180.92 (U) Volume Variance (VV), $65.00 (F) Rate Variance (RV), $132.30 (U) Efficiency Variance, and $9.00 (F) Rate-Time Variance

$138 (U) Labor Budget Variance, $98.60 (U) Volume Variance (VV), $60.00 (F) Rate Variance (RV), $105.40 (U) Efficiency Variance, and $6.00 (F) Rate-Time Variance

$104 (U) Labor Budget Variance, $100.20 (U) Volume Variance (VV), $60.00 (F) Rate Variance (RV), $120.00 (U) Efficiency Variance, and $6.00 (F) Rate-Time Variance

$142 (U) Labor Budget Variance, $111.00 (U) Volume Variance (VV), $70.00 (F) Rate Variance (RV), $115.40 (U) Efficiency Variance, and $8.00 (F) Rate-Time Variance