The following labor standards have been established for a particular product: standard labor hours per unit of output 8.3 hours

Standard labor rate $12.10

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

Actual hours worked 6,100 hours

Actual total labor cost $71,370

Actual output 900 units

What's the labor efficiency variance for the month?

A. 19,017 U

B. 19, 017 F

C. 16, 029 F

D. 16, 577 F