49 The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 9.6 hours $13.40 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 7,400 hours $96,200 950 units What is the labor efficiency variance for the month? O $23,048 F $26,008 F $26,008 U $22,360 F