The following labor standards have been established for a particular product: Standard labor-hours per unit of output...... Standard labor ratc 5.4 hours $10.20 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked. 1,000 hours Actual total labor cost $10,600 200 units Actual output...... What is the labor rate variance for the month? Select one: a. $400 F b. $80 U c. $80 F d. $400 U