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

	Standard labor-hours per unit of output.............	2.4 hours
	Standard labor rate.............................................	$15.45 per hour

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

	Actual hours worked............	5,400 hours
	Actual total labor cost..........	$85,860
	Actual output........................	2,200 units

What is the labor efficiency (Q) variance for the month?

a. $4,190 U

b. $2,430 U

c. $2,430 F

d. $1,854 U

e. $1,854 F