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The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.6 hours $15.50 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8,500 hours $129,200 840 units What is the labor rate variance for the month? What is the labor rate variance for the month? Multiple Choice $17228 $17,228U $19,395 U 519.395 $2,550 E $17,228E