Multiple Choice

• $38,124 F

• $38,124 U

• $34,176 F

• $35,244 F

The following labor standards have been established for a particular product: 25 Standard labor-hours per unit of output Standard labor rate 9.4 hours $13.20 per hour 01:33:58 The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 7,200 hours $92,160 1,050 units What is the labor efficiency variance for the month