Question 9 (2 points) The following labor standards have been established for a particular product: Standard labor-hours per unit of output 8.7 hours Standard labor rate hour The following data pertain to operations concerning the product for the last month: $ 18.10 Per Actual hours worked 3,800hours Actual total labor cost $67,640 Actual output 500units What is the labor efficiency variance for the month? OA) $9,790 F OB) $11,095 F OC) $9,955 F OD) $11,095 U