The following labor standards have been established for a particular product: Standard labor-hours per unit of output... Standard labor rate 2.7 hours $15.45 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 5,400 hours Actual total labor cost $82,080 Actual output 2,200 units What is the labor rate ($) variance for the month? O $8,343 0 0 $4,190 / 0 $1,350 U $1,350 F O $8,343 F