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

Standard labor-hours per unit of output 9.0 hours Standard labor rate $ 15.10 per hour

-

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

Actual hours worked 8,100 hours Actual total labor cost $ 119,880 Actual output 800 units

What is the labor rate variance for the month?

11160F

2430F

13320U