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

Standard labor-hours per unit of output		9.1	hours
Standard labor rate	$	12.90	per hour

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

Actual hours worked		6,900	hours
Actual total labor cost	$	86,250
Actual output		900	units

What is the labor efficiency variance for the month?

Multiple Choice

$16,125 F

$19,401 U

$19,401 F

$16,641 F