The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 8.7hours $ 18.10per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 3,800hours $ 67,640 500 units What is the labor efficiency variance for the month? O $11,095 F $9,790 F 0 $11,095 0 $9,955 F