The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.1 hours $16.70 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 9,700 hours $159,080 960 units What is the labor rate variance for the month? Multiple Choice $13,189 F $15,810 U