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

Standard labor-hours per unit of output		9.2	hours
Standard labor rate	$	16.30	per hour

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

Actual hours worked		9,300	hours
Actual total labor cost	$	148,800
Actual output		920	units

What is the labor rate variance for the month?

Multiple Choice

• $2,790 F

• $10,837 F

• $13,376 U

• $10,837 U