The direct labor standards for a product manufactured at Whintler Co$.$ are $0\mathrm{.}6$ hours per unit and $$23$ per hour. In September the company produced $7,100$ units using $3,760$ direct labor$-$hours. The actual direct labor cost was $$78,960.$

The labor efficiency variance for September is:

Multiple Choice

$$11,500U$

$$19,020U$

$$11,500F$