Biery Corporation makes a product with the following standard costs: category standard hours/qty standard price or rate DM 1.3 LITERS $6 PER LITER DL .6 HOURS $19 PER HOUR VOH .6 HOURS $3 PER HOUR The company produced 4,100 units in April using 5,380 liters of direct material and 2,610 direct labor-hours. During the month, the company purchased 6,000 liters of the direct material at $5.80 per liter. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $2.90 per hour. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead efficiency variance is:

450 U

435 F

450 F

435 U