The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 10.3 hours $14.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 8,100 hours $110,97 900 units What is the labor efficiency variance for the month? $19,737 U $16.029F $16.497 F