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 3,800 hours $67,640 Actual hours worked Actual total labor cost Actual output 500 units What is the labor efficiency variance for the month? Multiple Choice $9,790 F $11,095 U $9,955 F $11,095 F