The following labor standards have been established for a particular product made by Dodoo-GIllespie Corp.
Standard labor hours per unit of output 8.1 hours
Standard labor rate $14.40 per hour
The following data pertain to operations concerning the product for the last month:
Actual hours worked 8,700 hours
Actual total labor cost $129,195
Actual output 1,000 units
What is the labor efficiency variance for the month?
A.) $8,910 U
B.) $12,555 F
C.) $12,555 U
D.) $8,640 U