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

Standard labor-hours per unit of output.... 7.5 hours

Standard labor rate................................... $12.10 per hour The following data pertain to operations concerning the product for the last month:

Actual hours worked................ 6,100 hours

Actual total labor cost............. $71,370

Actual output.......................... 900 units What is the labor efficiency variance for the month?

A)	$7,865 Favorable

B)	$19,017 Unfavorable

C) $6,029 Favorable

D)	$16,577 Favorable