Rooney Car Wash, Incorporated expected to wash 1,000 cars during the month of August. Washing each car was expected to require 0.2 hour of labor. The company actually used 216 hours of labor to wash 960cars. The labor usage variance was $408 unfavorable. Required a. Determine the standard labor price. b. If the actual labor rate is $14, calculate the labor price variance and indicate whether it would be favorable (F) or unfavorable (U). Note: Select "None" if there is no effect (i.e., zero variance)