to Ch 10 6 The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 9.0 hours $15.90 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8,900 hours $138,840 880 units What is the labor rate variance for the month? Multiple Choice 0 $12.912F 0 $15.288 U O $12,9120 O O $2670F Ch 8 to Ch 10 The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 10.2 hours $14.00 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8,000 hours $108,800 900 units What is the labor efficiency variance for the month? Multiple Choice O $19.720 8 $19.720 U O o O $16.520F