The following labor standards have been established for a particular product: 9.4 hours - Standard labor-hours per unit of output 16.20 per hour - standard labour rate 11,500 hours - actual hours worked 183,195 - labor costs 1900 - actual output

What is the labor rate variance for the month? a) $513 F

b)$513 U

c)$3,105 U

d)$3105 F