Standard labor-hours per unit of output Standard labor rate 9.2 hours $13.00 per hour The following data pertaln to operations conceming the product for the last month: Actual hours worked Actual total labor cost Actual output 7,000 hours $88,200 950 units What is the labor efficlency varlance for the month? $21,924 F $25,420 U $25,420 F $22,620 F