The following labor standards have been established for a particular product: Standard labor-hours per unit of output... 5.0 hours Standard labor rate... $19.85 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked... 7,300 hours Actual total hours cost...$148,190 Actual output... $1,400 units Q:What is the labor efficiency variance for the month? A:$5955 U B:$9240 U C:$9240 F D:$6090 U