4 The following labor standards have been established for a particular product: Standard labor-hours per unit of output. Standard labor ratc 5.4 hours S10.20 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked......... 1,000 hours Actual total labor cost...... $10,600 200 units Actual output... What is the labor efficiency variance for the month? $416 F $416 U $816 F $848 F