Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.10 hours per unit. The variable overhead rate standard is $8.70 per hour. In January the company produced 9,400 units using 1,010 direct labor-hours. The actual variable overhead rate was $8.60 per hour. The variable overhead efficiency variance for January is: Multiple Choice $602 U $609 F $602 F $609 U