Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.20 hours per unit. The variable overhead rate standard is $8.30 per hour. In January the company produced 4,500 units using 930 direct labor- hours. The actual variable overhead rate was $8.20 per hour. The variable overhead efficiency variance for January is: Multiple Choice $249 F O $246 U $249 U $246 F