Bulluck Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials		4.00	grams	$	1.50	per gram
Direct labor		0.50	hours	$	16.00	per hour
Variable overhead		0.50	hours	$	2.50	per hour

The company reported the following results concerning this product in July.

Actual output		3,500	units
Raw materials used in production		11,870	grams
Actual direct labor-hours		1,410	hours
Purchases of raw materials		12,600	grams
Actual price of raw materials purchased	$	1.70	per gram
Actual direct labor rate	$	11.90	per hour
Actual variable overhead rate	$	2.80	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 July is:

A) $850 F

B) $884 U

C) $884 F

D) $850 U