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 the labor rate variance for the month? Multiple Choice $19.114 F o $21,180 U $19,114 U O $2,490F O