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Tout Corporation makes a product that has the following direct labor standards: Standard direct labor-hours 0.1 hours per unit Standard direct labor rate $22.00 per

Tout Corporation makes a product that has the following direct labor standards:

Standard direct labor-hours 0.1 hours per unit
Standard direct labor rate $22.00 per hour
Standard cost $ 2.20 per unit

The company budgeted for production of 6,400 units in October, but actual production was 6,500 units. The company used 610 direct labor-hours to produce this output. The actual direct labor rate was $21.80 per hour. The labor rate variance for October is:

$122 U

$130 F

$122 F

$130 U

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