Midgley Corporation makes a product whose direct labor standards are 0,6 hours per unit and $26 per hour In April the company produced 7,250 units using 3,850 direct labor-hours. The actual direct labor cost was $80,850 The labor efficiency variance for Aprilis $13,000 F $32.250 F $13,000 U $32,250 The following labor standards have been established for a particular product: Standard labor hours per unit of output Standard labor rate 8.5 hours $15.75 per hour The following data pertain to operations concerming the product for the last month: Actual hours worked Actual total labor cost Actual output 10.500 hours $164,300 1.300 units What is the labor rate variance for the month? $2,650 U $2,650 F $325 U O $325 F