The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.3 hours $13.10 per hour The following data pertain to operations concerning the product for the last month: Actual hours worked Actual total labor cost Actual output 7,100 hours $90, 170 1,000 units What is the labor efficiency variance for the month? Multiple Choice $316000 528820 hp What is the labor efficiency variance for the month? Multiple Choice 0 $31,660 U $28,820 F $31560 F $27.940 F -