What is the labor rate ($) variance for the month? The following labor standards have been established for a particular product:

	Standard labor-hours per unit of output.............	2.4 hours
	Standard labor rate.............................................	$15.45 per hour

The following data pertain to operations concerning the product for the last month:

	Actual hours worked............	5,400 hours
	Actual total labor cost..........	$85,860
	Actual output........................	2,200 units

$2,430 F

$1,854 U

$1,854 F

$2,430 U

$4,190 U