A manufacturing company has a standard costing system based on standard direct labor-hours (DLHs) as the measure of activity. Data from the company's flexible budget for manufacturing overhead are given below:

What was the variable overhead efficiency variance for the period to the nearest dollar?

		$133 U
		$580 U
		$1,150 U
		$1,197 U

The following data pertain to operations for the most recent period