Standard labor hours per unit of output........8.0
Standard labor rate....................................$13.10
Actual Hours worked..................................4,000
Actual total labor cost................................$53,000
Actual output............................................400 units


What is the labor efficency variance for the month? Please explain.

(Standard Rate x Standard Time) - (Standard Rate x Actual Time) = Efficiency Variance

or:

(Standard Time - Actual Time) x Standard Rate

Give this a try. If there's a specific part you don't understand, ask about that specific thing.