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The following labor standards have been established for a particular product 9.5 hours Standard labor-hours per unlt of output Standard labor rate $13.30 per hour The following data pertain to operations concerning the product for the last month 7300 hours Actual hours worked Actual total labor cost Actual output $94,170 900 units What is the labor efficiency variance for the month? $19,545 F $19,545 U $16,125 F $16.625 F