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