Ch. 10 - Biggby Coffee is in the process of analyzing its labor costs for inefficiencies. To assist with this analysis, Biggby has established the following labor standards for beverage preparation: Standard labor-hours per beverage 0.05 hours Standard labor rate $13.00 per hour Biggby also has provided the following data regarding operations for beverage preparation for the month of December: Actual hours worked 800 hours Actual total labor cost $9,814 Actual output 15,000 beverages What is the labor efficiency variance for December