Dibert Incorporated has provided the following data concerning one of the products in its standard cost system. 
The company has reported the following actual results for the product for February:
The labor rate variance for the month is closest to:
Definitions:
Turnover Reductions
Efforts or strategies aimed at decreasing the rate at which employees leave an organization and need to be replaced.
Labor Surplus
A labor surplus occurs when there are more workers available than jobs, leading to unemployment and underemployment.
Hiring Freeze
A temporary halt in the recruitment process of an organization aimed at reducing costs.
Pay Reduction
A decrease in the amount of money an employee is paid, often as a result of economic difficulties, performance issues, or restructuring within an organization.
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