A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours.

Standard hours per unit of output	4.80	DLHs
Standard variable overhead rate	$ 11.60	per DLH

The following data pertain to operations for the last month:

Actual direct labor-hours	8,700	DLHs
Actual total variable manufacturing overhead cost	$ 95,950
Actual output	1,700	units

What is the variable overhead efficiency variance for the month?

$6,264 U

$7,093 F

$2,832 U

$7,093 U