The following labor standards have been established for a particular product Standard labor-hours per unit of output Standard labor rate 8.9 hours $12.70 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 6,708 hours $82,410 1,eee units What is the labor efficiency variance for the month? Multiple Choice Multiple Choice $30,620 F $30,620 U O $27,060 F D $27.940 F