The following labor standards have been established for a particular product: Standard labor hours per unit of output 3 hours Standard labor rate S? per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 6,700 hours Actual total labor cost $80,200 Actual output ? units a. TOTAL SPEND VARIANCE IS $1,000U AND EFFICIENCY VARIANCE IS S1,200U WHAT IS RATE VARIANCE? b. WHAT IS THE STD LABOR RATE? c. HOW MANY UNITS WERE PRODUCED