The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.7 hours $13.50 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 7,500 hours $98, 250 900 units What is the labor efficiency variance for the month? Multiple Choice $19.605F $19.605 U