44 Skokomish Corporation has established the following labor standards for a particular product: Standard labor-hours per unit of output 8.3 hours Standard labor rate $12.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 6,100 hours Actual total labor cost $71,370 Actual output 900 units What is the labor efficiency variance for the month? Your instructor has provided the following variance formulas for you: Direct Labor Variances Labor Rate Variance: AH(AR - SR) Labor Efficiency Variance: SR(AH - SH) Multiple Choice $19,017 U $16,577 F $16,029 F $19,017 F