The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 9.1 hours $ 12.90 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 6,900 hours $ 86,250 900 units What is the labor efficiency variance for the month? Multiple Choice $19,401 U O $16,641 F $19,401 F