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	2.90	machine-hours
Standard variable overhead rate	$10.65	per machine-hour

The following data pertain to operations for the last month:

Actual hours	9,700	machine-hours
Actual total variable manufacturing overhead cost	$95,750
Actual output	2,400	units

What is the variable overhead efficiency variance for the month?

A) $7,932 U

B) $5,893 F

C) $29,181 U

D) $5,893 U