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		5.30	DLHs
Standard variable overhead rate	$	11.66	per DLH

The following data pertain to operations for the last month:

Actual direct labor-hours		8,800	DLHs
Actual total variable manufacturing overhead cost	$	96,000
Actual output		1,500	units

What is the variable overhead efficiency variance for the month?

Multiple Choice

$6,883 U

$6,883 F

$9,911 U

$3,252 U