The following labor standards have been established for a particular product:
| Standard labor-hours per unit of output | 9.3 | hours |
|---|---|---|
| Standard labor rate | $13.10 | per hour |
The following data pertain to operations concerning the product for the last month:
| Actual hours worked | 7,100 | hours |
|---|---|---|
| Actual total labor cost | $90,170 | |
| Actual output | 1,000 | units |
What is the labor efficiency variance for the month?
| $27,940 F | |
|---|---|
| $31,660 U | |
| $31,660 F | |
| $28,820 F |