Munoz Car Wash, Inc. expected to wash 1,000 cars during the month of August. Washing each car was expected to require 0.3 hour of labor. The company actually used 311 hours of labor to wash 950 cars. The labor usage varlance was $494 unfavorable. Requlred a. Determine the standard labor price. b. If the actual labor rate is $12, Indicate whether the labor price varlance would be favorable (F) or unfavorable (U). (Select "None" If there is no effect (l.e., zero varlance).)