The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 8.4 hours $15.30 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8,300 hours $124,500 820 units What is the labor rate variance for the month? Mutiple Choice $21,180 U $19,14 U $19,114 F