The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.7 hours 18.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cos Actual output 3,800 hours $67,640 500 units What is the labor efficiency variance for the month? Multiple Choice $9,790 F $9,955 F $11,095 U $11,095 F