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