Use the following information to answer questions 30-32. The following labor standards have been established for a particular product: Standard labor-hours per unit of output...2.4 hours Standard labor rate....... S1S.45 per hour The following data pertain to operations concerning the product for the last month: Actual total labor cost... S 85,860 Actual output.2,2 30) What is the labor rate variance (LRV) for the month? A) $1,908 U B) $2,430 U C) $4,284 U D) $4,284 F 31) The standard hours of labor that should have been worked to produce the 2.200 units of product are (The standard hours allowed for actual output): A) 5,280 hours B) 5,400 hours C) 2,200 hours D) 4,400 hours 32) What is the labor efficiency variance (LEV) for the month? A) $1,854 U B) $1,854F C) $4,284 U D) $4,284 F