The following labor standards have been established for a particular product made by Dodoo-GIllespie Corp. Standard labor hours per unit of output 8.1 hours Standard labor rate $14.40 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 8,700 hours Actual total labor cost $129,195 Actual output 1,000 units What is the labor efficiency variance for the month? A.)$8,910 U B.)$12,555 F C.)$12,555 U D.)$8,640 U