Dibert Inc. has provided the following data concerning one of the products in its standard cost system. Inputs Standard Quantity or Hours per Unit of Output Standard Price or RateDirect labor 0.70 hours $20.40 per hourThe company has reported the following actual results for the product for February:Actual output 5,100unitsActual direct labor-hours 3,380hoursActual direct labor cost $74,698 The labor rate variance for the month is closest to:a. $6,069 Ub. $6,069 Fc. $5,746 Ud. $5,746 F
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