19.

The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.5 hours $ 12.30 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 6,300 hours $ 74,970 800 units What is the labor efficiency variance for the month? Multiple Choice $5,950 F $8,670 F $6,150 F $8,670 U