The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.1 hours $17.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 10,100 hours $169,680 1,000 units What is the labor rate variance for the month? Multiple Choice $14,070 U $14,070 F O $3.030 F O $16,800 U