The following labor standards have been established for a particular product: Standard labor-hours per unit of output 7.5 hours Standard labor rate $15.25 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost 9,600 hours $7,230 U $9,150 U $144,480 Actual output 1,200 units What is the labor efficiency variance for the month? O $9,030 U $7,230 F