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		2.90	DLHs
Standard variable overhead rate	$	10.65	per DLH

The following data pertain to operations for the last month:

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

What is the variable overhead efficiency variance for the month?

Multiple Choice

• $7,932 U

• $5,893 U

• $5,893 F

• $29,181 U