Saved The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 10 hours $13.80 per hour 11 The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 7,800 hours $104,520 1,050 units What is the labor efficiency variance for the month? Multiple Choice O $36,180 F $40,380 F Actual total labor cost Actual output $104,520 1,050 units What is the labor efficiency variance for the month? Multiple Choice $36180 E $40,380 E $37,260 E $40,380