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

Standard labor-hours per unit of output	9.4	hours
Standard labor rate	$13.20	per hour

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

Actual hours worked	7,200	hours
Actual total labor cost	$92,160
Actual output	1,050	units

What is the labor efficiency variance for the month?

$35,244 F

$38,124 U

$34,176 F

$38,124 F