XYZ Company accumulates the following data relative to jobs started and finished during the month of September 2019. Cost and Production Data Actual Standard Raw materials unit cost $2.25 $2.10 Raw materials units used 10,600 10,000 $8.40 $8.00 Direct Labor Rate Direct Labor hours worked 14,400 15,000 $189,500.00 Manufacturing overhead incurred Manufacturing overhead applied $193,500.00 Compute the labor quantity variance. $4800U 54,800 F 51.2600 $1.260 F