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	7.2	direct labor-hours
Standard variable overhead rate	$14.20	per direct labor-hour

The following data pertain to operations for the last month:

Actual direct labor-hours	5,100	direct labor-hours
Actual total variable manufacturing overhead cost	$ 72,165
Actual output	600	units

What is the variable overhead efficiency variance for the month?

Multiple Choice

• $11,076 U

• $11,037 F

• $11,037 U

• $216 U