Desiderata's product has a labor standard of 2 hours per unit. For 2017, it estimates its production will be 200,000 units. It budgets total overhead at $900,000, which results in a fixed overhead rate of $1.50 per hour. Actual data for the year includes: Actual production, 198,000 units (440,000 direct labor hours), Actual variable overhead, $352,000, Actual fixed overhead. $575,000. The variable overhead efficiency variance for 2017 is

35,520 F 66,000 UF 33,000 UF 33,000 F