The following labor standards have been established for a particular product: Standard labor-hours per unit of 10 hours output Standard labor rate $13.80 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 7,800 hours Actual total labor cost $104.520 Actual output 1,050 units What is the labor efficiency variance for the month? Multiple Choice O $36,180 F O $37,260 F