The following labor standards have been established for a particular product: Standard labor-hours per unit of output Standard labor rate 9.6 hours $13.40 per hour The following data pertain to operations concerning the product for the last month: 02 Actual hours worked Actual total labor cost Actual output 7,400 hours $96,200 950 units What is the labor efficiency variance for the month? Multiple Choice $22,360 F $26,008U $26,008 F $23,048 F