Dirickson Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Standard Quantity or Hours per Unit Standard Price or of Output Inputs Rate $ 9.40 per ounce $18.00 per hour $ 5.30 per hour Direct materials 7.6 ounces Direct labor 0.10 hours Variable manufacturing overhead 0.10 hours The company has reported the following actual results for the product for July: Actual output Raw materials purchased 7,600 units 63,000 ounces Actual cost of raw materials $541,800 purchased Raw materials used in production Actual direct labor-hours 57,750 ounces 820 hours $ 16, Actual variable overhead cost S 4,592 The variable overhead efficiency variance for the month is closest to: Multiple Choice $318 U $318 F $336 F $336 U