Question $7(5$ points$)$

The following labor standards have been established for a particular product:

Standard labor$-$hours per unit of output $q,$ Standard labor rate $q,$

$8\mathrm{.}3$ hours

$$12\mathrm{.}10$ per hour

The following data pertain to operations concerning the product for the last month:

Actual hours worked $q,6,100$ hours

Actual total labor cost $q,$ Actual output $q,$

$$71\mathrm{.}370$

$900$ units

What's the labor efficiency variance for the month?

A$)$ $$16,577F$

B$)$ $$16,029F$

C$)$ $$19,017F$

D$)$ $$19,017U$