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

Standard labor-hours per unit of output		9.5	hours
Standard labor rate	$	13.30	per hour

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

Actual hours worked		7,300	hours
Actual total labor cost	$	94,170
Actual output		900	units

What is the labor efficiency variance for the month?

Multiple Choice

$16,625 F

$19,545 F

$19,545 U

$16,125 F