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		4.50	DLHs
Standard variable overhead rate	$	11.52	per DLH

The following data pertain to operations for the last month:

Actual direct labor-hours		8,900	DLHs
Actual total variable manufacturing overhead cost	$	95,920
Actual output		1,800	units

What is the variable overhead efficiency variance for the month?

Multiple Choice

• $9,216 U

• $7,033 F

• $3,452 U

• $7,033 U