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

Standard labor-hours per unit of output		9.1	hours
Standard labor rate	$	15.20	per hour

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

Actual hours worked		8,200	hours
Actual total labor cost	$	122,180
Actual output		810	units

What is the labor rate variance for the month?

Multiple Choice

$2,460 F

$10,141 U

$12,352 U

$10,141 F