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 $16.800 U $14.070 F $3.030 F