The following labor standards have been established for a particular product: standard labor-hours per unit of output9.2hours standard labor rate 13.00per hour the following data pertain to operations concerning the product for the last month: actual hours worked7,000hours actual total labor cost 88,200 actual output950units what is the labor efficiency variance for the month?
A) 2,120 favorable
B) 2,120 unfavorable
C) 1,860 favorable
D) 1,860 unfavorable
