The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 9.4 hours $ 16.20 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output What Is the labor rate variance for the month? Multiple Choice $513 F O $3.105 F O $3,105 U O $513 U 11,500 hours $ 183,195 1,900 units