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The labor standards for a particular product is as follows: Standard labor-hours per unit of output... 1.1 hours Standard labor rate... $11.60 per hour The

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The labor standards for a particular product is as follows: Standard labor-hours per unit of output... 1.1 hours Standard labor rate... $11.60 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked......... 9,400 hours Actual total labor cost....... $107,630 Actual output.............. 8,600 units Calculate the labor rate variance for the month, . $2,106 F $687 F . , $2,106 U $1,410 F OD

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