54 The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9 hours $12.80 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output What is the labor efficiency variance for the month? 6,800 hours $84,320 800 units Multiple Choice $7,840 F $5,120 F