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

Standard labor-hours per unit of output		8.7	hours
Standard labor rate	$	18.10	per hour

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

Actual hours worked		3,800	hours
Actual total labor cost	$	67,640
Actual output		500	units

What is the labor efficiency variance for the month?

Multiple Choice

• $11,095 F

• $9,790 F

• $9,955 F

• $11,095 U