Smith Corporation uses a standard cost system for the production of its marine radios. The direct labor standard for each radio is 1.9 hours. The standard direct labor cost per hour is $7.20. During the month of August, Smith's marine radio production used 13,000 direct labor-hours at a total direct labor cost of $92,628. This resulted in production of 6,900 marine radios for August. What is Smith's labor rate variance for August? $1,188 U $2,160 F $2,808 U $972 F