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The following labor standards have been established for a particular product: Standard labor-hours per unit of output ..... 3.3 hours Standard labor rate ......... $16.15

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The following labor standards have been established for a particular product: Standard labor-hours per unit of output ..... 3.3 hours Standard labor rate ......... $16.15 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked . . 6.300 hours Actual total labor cost $103.635 Actual output. 2,000 units What is the labor rate variance for the month? Select one: O a. $2,955 F O b. $1,890 U O c. $2,955 U O d. $4,935 F

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