the following labor standards have been established for a particular product: standard labor-hours per unit of output 8.9 hours standard labor rate $12.70 per hour the following data pertain to operations concerning the product for the last month: actual hours worked 6,700 hours actual total labor cost $82,410 actual output 1,000 units what is the labor efficiency variance for the month? multiple choice $30,620 f $30,620 u $27,060 f $27,940 f