Biery Corporation makes a product with the following standard costs:

Standard quantity or hours Standard price or rate

Direct materials 1.3 liters $6.00 per liter

Direct labor 0.6 hours $19.00 per hour

Variable overhead 0.6 hours $3.00 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 for April is:

		$435 F
		$435 U
		$450 U
		$450 F