A manufacturing company that has only one product has established the following standards for Its varlable

manufacturing overhead. The company bases its varlable manufacturing overhead standards on direct labor$-$hours.

Standard hours per unit of output

$5\mathrm{.}10$ DLHs

Standard variable overhead rate

$$11\mathrm{.}20$ per $DLH$

The following data pertain to operations for the last month:

Actual direct labor$-$hours

Actual total variable manufacturing overhead cost

Actual output

$8,600DLHs$

$$95,980$

$1,600$ units

What is the varlable overhead efficlency varlance for the month?

Multiple Choice

$$4\mathrm{.}928U$

$$7,093F$

$$2,532$ U

$$7,093U$