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	3.80	machine-hours
Standard variable overhead rate	$11.15	per machine-hour

The following data pertain to operations for the last month:

Actual hours	8,700	machine-hours
Actual total variable manufacturing overhead cost	$95,840
Actual output	2,100	units

What is the variable overhead efficiency variance for the month?

$3,592 U

$6,913 F

$8,028 U

$6,913 U