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	4.10	machine-hours
Standard variable overhead rate	$11.45	per machine-hour

The following data pertain to operations for the last month:

Actual hours	8,500	machine-hours
Actual total variable manufacturing overhead cost	$95,870
Actual output	2,000	units

What is the variable overhead efficiency variance for the month?

$2,652 U

$7,133 F

$3,435 U

$7,133 U