The following labor standards have been established for a particular product: 9.0 hours Standard labor hours per unit of output Standard labor rate $15.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 8,100 hours Actual total labor cost $119,880 Actual output 800 units What is the labor rate variance for the month? Select one: O A. $13,320 U O B. $2,430 F O C. $11,160 F O D. $11,160 U