The standard labor rate per hour is $16.85. . The standard labor-hours allowed per unit of finished goods is 3 hours. . The actual quantity of labor hours worked during the period was 44,000 hours. The total actual direct labor cost for the period was $726,000. The company produced 15,000 units of finished goods during the period. What is the labor rate variance? Multiple Choice $13,400 F O $15,400 U $15,400 F $13.400 U