Standard labor hours per unit of output

Standard labor rate

$4\mathrm{.}6$ hours

$$20\mathrm{.}40$ per hours

The following data pertain to operations concerning the product for the last month:

Actual hours worked $7,200$ hours

Actual total labor cost $$147,600$

Actual output $,1,500$ units

Required:

a$.$ What is the labor rate variance for the month? $($Input the amount as a positive va Leave no cells blank $-$ be certain to enter $"0"$ wherever required. Indicate the ef of each variance by selecting $"$F$"$ for favorable, $"$U$"$ for unfavorable, and "None" no effect $($i$.$e$.,$ zero variance.$)$

Labor rate variance