The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.0 hours $15.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8,100 hours $119,880 800 units What is the labor rate variance for the month? Multiple Choice O $11160 F 0 $13,320 U 0 0 $11,160 U O $2,430 F