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The following labor standards have been established for a particular product: Standard labor-hours per unit of output....... 3.3 hours Standard labor rate..................................... $ 16.15 per

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

Standard labor-hours per unit of output....... 3.3 hours

Standard labor rate..................................... $ 16.15 per hour

The following data pertain to operations concerning the product for the last month: Actual hours worked.................... 6,300 hours

Actual total labor cost................... $ 103,635

Actual output................................ 2,000 units

What is the labor rate variance for the month?

$2,955 F
$4,935 F
$2,955 U

$1,890 U

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