Multiple Choice

$16,625 F

$19,545 F

$19,545 U

$16,125 F

The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.5 hours $13.30 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 7,300 hours $94,170 900 units What is the labor efficiency variance for the month