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Kraft Kustom Kites located in Cincinnati, Ohio has the following standards for making its most popular kite. Standard labor-hours per unit of output 8.1 hours

Kraft Kustom Kites located in Cincinnati, Ohio has the following standards for making its most popular kite.

Standard labor-hours per unit of output 8.1 hours
Standard labor rate $15.55 per hour

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

Actual hours worked 10,200 hours
Actual total labor cost $156,570
Actual output 1,250 units

What is the labor rate variance for the month?

$2,040 U

$250 U

$2,040 F

$250 F

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