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

Standard labor-hours per unit of output		8.6	hours
Standard labor rate	$	12.40	per hour

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

Actual hours worked		6,400	hours
Actual total labor cost	$	76,800
Actual output		850	units

What is the labor efficiency variance for the month?

Multiple Choice

• $10,920 F

• $11,284 F

• $13,844 U

• $13,844 F