229: The following labor standards have been established for a particular product:

Standard labor-hours per unit of output		10.2	hours
Standard labor rate	$	14.00	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked		8,000	hours
Actual total labor cost	$	108,800
Actual output		900	units

What is the labor efficiency variance for the month?

Multiple Choice

$19,720 F

$19,720 U

$16,048 F

$16,520 F

The following labor standards have been established for a particular product: Standard labor-hours per unit of output 13.2 hours Standard labor rate $14.63 per hour The following date pertain to operations concerning the product for the last month: Actual hours worked 8,030 hours Actual total labor cost $186, 809 Actual output 903 units What is the labor efficiency variance for the month? Multiple Choice O $19 720 F O $19.720 U O $16.048 F O $16.520 F