Bulluck Corporation makes a product with the following standard costs:

$\backslash$table$[[$Standard Quantity or$],[,$Hours,Standard Price or Rate,$],[$Direct materials,$3\mathrm{.}5$ grams,$$1\mathrm{.}00$ per gran,$],[$Direct labor,$0\mathrm{.}7$ hours,$$11\mathrm{.}00$ per hour,$],[$Variable overhead,$0\mathrm{.}7$ hours,$$2\mathrm{.}00$ per hour,$]]$

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

Actual output

Raw materials used in production

Actual direct labor$-$hours

Purchases of raw materials

Actual price of raw materials purchased

Actual direct labor rate

Actual variable overhead rate

$3,000$ units

$11,370$ grams

$1,910$ hours

$12,100$ grams

$$1\mathrm{.}20$ per gram

$$11\mathrm{.}40$ per hour

$$2\mathrm{.}10$ 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 labor efficiency variance for July is:

Multuple Cholce

$$2090F$

$$2,166$U

$$2,090$U

$$2,166$F