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The following labor standards have been established for a particular product:

Standard labor-hours per unit of output	9.8	hours
Standard labor rate	$13.60	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	7,600	hours
Actual total labor cost	$100,320
Actual output	950	units

What is the labor efficiency variance for the month?

please , break down of calculation.