The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.7 hours $12.50 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 6,500 hours $78,650 900 units What is the labor efficiency variance for the month? Multiple Choice $19,225 F $19,225 U