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Q3 The following 1mm standards have been established for a particular product: Standard labour hours per unit of output 8.3 hours Standard labour rate $12.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 6,100 hours Actual total labour cost $71,370 Actual output 900 units a) What were the labour variances for the month? Clearly indicate whether they were Womble (F), or, Liam}; (U)