The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate. 8.7 hours $18.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked 3,800 hours Actual total labor cost $67,640 Actual output 500 units What is the labor efficiency variance for the month? Multiple Choice $9,790 F $11,095 U $9,955 F $11,095 F