TB MC Qu. 10-176 The following labor standards have been ... 45 The following labor standards have been established for a particular product points Standard labor-hours per unit of output Standard labor rate 9.4 hours $16.20 per hour 8 00235 The following data pertain to operations concerning the product for the last month Actual hours worked Actual total labor cost Actual output 11,5ee hours $183,195 1,980 units What is the labor rate variance for the month? Multiple Choice I ce vo 80 5 . 6 E O P