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 $11160 F $13,320 U $11160 U $2,430 F