MC Qu. 10-50 Action Enterprises recently used... Action Enterprises recently used 13,000 labor hours to produce 7,800 completed units. According to manufacturing specifications, each unit is anticipated to take two hours to complete. The company's actual payroll cost amounted to $155,400. If the standard labor cost per hour is $11.1, Action's labor rate variance is (Do not round intermediate calculations.): Multiple Choice $11,100U. $11,100F. $11,200U. $11,200F. None of the answers is correct.