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

Standard labor-hours per unit of output	10.1	hours
Standard labor rate	$13.90	per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked	7,900	hours
Actual total labor cost	$106,650
Actual output	1,100	units

What is the labor efficiency variance for the month?

$47,779 F

$47,779 U

$43,335 F

$44,619 F