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The following labor standards have been established for a particular product: Standard labor hours per unit of output 3.700 hours Standard labor rate $14.05 per

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

Standard labor hours per unit of output 3.700 hours

Standard labor rate $14.05 per hour

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

Actual hours worked 3.700 hours

Actual total labor cost $50.690

Actual output 2.300 units

What is the labor rate variance for the month?

A. $2,877 F

B. $4,246 U

C. $4,246 F

D. $1,295 F

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