A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company uses machine$-$hours as its measure of activity.

Standard hours per unit of output $q,$

Standard variable overhead rate $q,$

$2\mathrm{.}7$ machine$-$hours $$19\mathrm{.}40$ per machine$-$hour

The following data pertain to operations for the last month:

$\backslash$table$[[$Actual hours......,$4,500,\backslash$table$[[$machine$-],[$hours$]]],[$Actual total variable overhead cost $...........,$$$88,425,],[$Actual output $.......................................................,1,500,$units$]]$

What is the variable overhead efficiency variance for the month?

Select one:

a$.$ $$8,842U$

b$.$ $$1,013F$

c$.$ $$8,843F$

d$.$ $$8,730U$