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	3.60	machine-hours
Standard variable overhead rate	$10.95	per machine-hour

The following data pertain to operations for the last month:

Actual hours	8,900	machine-hours
Actual total variable manufacturing overhead cost	$95,820
Actual output	2,300	units

What is the variable overhead efficiency variance for the month?

$3,592 U

$7,213 F

$6,789 U

$7,213 U