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

Standard labor-hours per unit of output	9.9	hours
Standard labor rate	$13.70	per hour

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

Actual hours worked	7,700	hours
Actual total labor cost	$102,410
Actual output	1,000	units

What is the labor efficiency variance for the month?

$33,220 U

$33,220 F

$29,260 F

$30,140 F