Answer Happy

The following labor standards have been established for a
particular product:
Standard labor-hours per unit of output
8.5
hours
Standard labor rate
15.50
per hour
The following data pertain to operations concerning the product
for the last month:
Actual hours worked
8,400
hours
Actual total labor cost
$126,840
Actual output
830
units
What is the labor rate variance for the month?
Group of answer choices
$20,310 U
$3,360 F
$18,193 U
$2,520 F