I need help with this question.

The following labor standards have been established for a particular product. Standard labor-hours per unit of output Standard labor rate 10 hours $13.80 per hour The following data pertain to operations concerning the product for the last month Actual hours worked Actual total labor cost Actual output 7,800 hours $184,520 1,050 units What is the labor efficiency variance for the month? Multiple Choice $37260 F O $36,180 F O S40,380 F O 2011