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. The following data pertain to operations for the last month: What is the variable overhead efficiency variance for the month?

$1,172 F

$567 F

$1,172 U

$1,144 U

Standard hours per unit of output Standard variable overhead rate 8.1 machine-hours $14.30 per machine-hour