Reference: 11-10
the Following Labour Standards Have Been Established for a Particular

Reference: 11-10
The following labour standards have been established for a particular product: $$\begin{array}{l}\begin{array} { | l | l | } \hline \text { Standard labour hours per unit of output } & 7.5 \text { hours } \\\hline \text { Standard labour rate } & \$ 15.25 \text { per hour } \\\hline\end{array}\\\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | l | } \hline \text { Actual hours worked } & 9,600 \text { hours } \\\hline \text { Actual total labour cost } & \$ 144,480 \\\hline \text { Actual units of output } & 1,200 \\\hline\end{array}\end{array}$$
-The following labour standards have been established for a particular product: $$\begin{array}{l}\begin{array} { | l | l | } \hline \text { Standard labour hours per unit of output } & 1.7 \text { hours } \\\hline \text { Standard labour rate } & \$ 14.05 \text { per hour } \\\hline\end{array}\\\text { The following data pertain to operations concerning the product for the last month: }\\\begin{array} { | l | l | } \hline \text { Actual hours worked } & 3,700 \text { hours } \\\hline \text { Actual total labour cost } & \$ 50,690 \\\hline \text { Actual output } & 2,300 \text { units } \\\hline\end{array}\end{array}$$ What is the labour rate variance for the month?

A) $1,295 F.
B) $4,246 F.
C) $2,877 F.
D) $4,246 U.