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

Standard labor-hours per unit of output		8.9	hours
Standard labor rate	$	12.70	per hour

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

Actual hours worked		6,700	hours
Actual total labor cost	$	82,410
Actual output		1,000	units

What is the labor efficiency variance for the month?

Multiple Choice

$27,940 F

$30,620 U

$30,620 F

$27,060 F