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The following labor standards have been established for a particular product: Standard labor-hours per unit of output 9.5 hours Standard labor rate $16.25 per hour

The following labor standards have been established for a particular product:

Standard labor-hours per unit of output 9.5 hours
Standard labor rate $16.25 per hour

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

Actual hours worked 11,600 hours
Actual total labor cost $185,600
Actual output 2,000 units

What is the labor rate variance for the month? Favorable or Unfavorable

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