The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 8.1 hours $14.40 per hour The following data pertain to operations concerning the product for the Jast month: Actual hours worked Actual total labor cost Actual output 8,700 hours $129,195 1,000 units What is the labor efficiency variance for the month? Multiple Choice $12.555 F $8,910 U