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 Inputs Direct materials Direct labor Variable manufacturing overhead of Output 7.6 ounces 0.10 hours 0.10 hours Rate $ 9.40 per ounce $18.00 per hour $ 5.30 per hour The company has reported the following actual results for the product for July: Actual output Raw materials purchased Actual cost of raw materials purchased Raw materials used in production Actnal direct 1 ahor-hours 7,600 units 63,000 ounces $541,800 57,750 ounces 820 honrs The company has reported the following actual results for the product for July: Actual output Raw materials purchased Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor cost Actual variable overhead cost 7,600 units 63,000 ounces 57,750 ounces 16,072 $541,800 820 hours $4,592 The variable overhead efficiency variance for the month is closest to: $336 F $318 F $336 U $318 U