The following labor standards have been established for a particular product: Standard labor-hours per unit of output...3.3 hours The following data pertains to operations concerning the product for the last month: Actual hours worked. Actual output..2,000 units What is the labor rate variance for the month? .6,300 hours a. $2,955 F b. $4,935 F c. $2,955 U d. $1,890 U