The following labor standards have been established for a particular product: Standard labor-hours per unit of output 9.3hours Standard labor rate $ 16.90per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output $ 9900hours 164.340 980units What is the labor rate variance for the month? $10.313 U $13,048 U $10.313 F $2970 F