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

Standard labor$-$hours per unit of output

$10.2$ hours

Standard labor rate

$$14\mathrm{.}00$ per hour

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

Actual hours worked

Actual total labor cost

$8,000$ hours

Actual output

$$108,800$

$900$ units

What is the labor efficiency variance for the month?

Multiple Choice

$$19,720F$

$$19,720$ U

$$16,048F$

$$16,520$ F