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

Standard labor$-$hours per unit of output

$9\mathrm{.}5$ hours

Standard labor rate

$$13\mathrm{.}00$ per hour

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

Actual hours worked

Actual total labor cost

$10,000$

$$92,000$

Actual output

$1,070$ units

What is the labor efficiency variance for the month? $($closest$)$

A$)$ $$1,518F$

B$)$ $$1,518U$

C$)$ $$2,145F$

D$)$ $$2,145U$