The following labor standards have been established for a particular product:

Standard labor$-$hours per unit of output $9\mathrm{.}2$ hours

Standard labor rate $$13\mathrm{.}00$ per hour

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

Actual hours worked $7,000$ hours

Actual total labor cost $$88,200$

Actual output $950$ units

What is the labor efficiency variance for the month?

Multiple Choice

$$25,420$ F

$$25,420$ U

$$21,924$ F

$$22,620$ F

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