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	2.90	direct labor-hours
Standard variable overhead rate	$10.65	per direct labor-hour

The following data pertain to operations for the last month:

Actual direct labor-hours	9,700	direct labor-hours
Actual total variable manufacturing overhead cost	$ 95,750
Actual output	2,400	units

What is the variable overhead efficiency variance for the month?

		$5,893 F
		$7,932 U
		$5,893 U
		$29,181 U