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

Standard labor-hours per unit of output		10.1	hours
Standard labor rate	$	13.90	per hour

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

Actual hours worked		7,900	hours
Actual total labor cost	$	106,650
Actual output		1,100	units

What is the labor efficiency variance for the month?

Multiple Choice

• $47,779 F

• $47,779 U

• $43,335 F

• $44,619 F