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The following labor standards have been established for a particular product: Standard labor-hours per unit of output 9.7 hours Standard labor rate $13.50 per hour

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

Standard labor-hours per unit of output 9.7 hours
Standard labor rate $13.50 per hour

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

Actual hours worked 7,500 hours
Actual total labor cost $98,250
Actual output 900 units

What is the labor efficiency variance for the month?

$16,113 F

$16,605 F

$19,605 U

$19,605 F

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