18. The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.9 hours $12.70 per hour The following data pertain to operations concerning the product for the last month: 6,700 hours Actual hours worked Actual total labor cost $82,410 Actual output 1,000 units What is the labor efficiency variance for the month? O $30,620 F $30,620 u $27060F $27,940F