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...................................7300 hours Actual total labor cost............................$148190 Actual output.........................................1400 units What is the labor efficiency variance for the month? A) $9,240 F B) $5,955 U C) $9,240 U D) $6,090 U