Tout corporation makes a product that has the following direct labor standards: standard direct labor-hours 0.1 hours per unit standard direct labor rate $22.00 per hour standard cost $2.20 per unit the company budgeted for production of 6,400 units in october, but actual production was 6,500 units. the company used 610 direct labor-hours to produce this output. the actual direct labor rate was $21.80 per hour. the labor efficiency variance for october is: