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

Standard labor-hours per unit of output		9	hours
Standard labor rate	$	12.80	per hour

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

Actual hours worked		6,800	hours
Actual total labor cost	$	84,320
Actual output		800	units

What is the labor efficiency variance for the month?

Multiple Choice

$7,840 U

$4,960 F

$5,120 F

$7,840 F