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Senson Car Wash, Inc. expected to wash 1,000 cars during the month of August. Washing each car was expected to require 0.3 hour f labor.

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Senson Car Wash, Inc. expected to wash 1,000 cars during the month of August. Washing each car was expected to require 0.3 hour f labor. The company actually used 297 hours of labor to wash 900 cars. The labor usage variance was $432 unfavorable. Required Determine the standard labor price. If the actual labor rate is $14, indicate whether the labor price variance would be favorable (F) or unfavorable (U). (Select "None" if there is no effect (i.e., zero variance).)

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