he following labor standards have been established for a particular product:

Standard labor-hours per unit of output		8.5	hours
Standard labor rate	$	12.30	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked		6,300	hours
Actual total labor cost	$	74,970
Actual output		800	units

What is the labor efficiency variance for the month?

Multiple Choice

$8,670 F

$6,150 F

$5,950 F

$8,670 U