A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. Variable manufacturing overhead standards are based on machine-hours.

Standard hours per unit of output	4.40	machine-hours
Standard variable overhead rate	$11.55	per machine-hour

The following data pertain to operations for the last month:

Actual hours	8,800	machine-hours
Actual total variable manufacturing overhead cost	$95,910
Actual output	1,900	units

What is the variable overhead efficiency variance for the month?

$2,832 U

$7,293 F

$5,082 U

$7,293 U