Dirickson Incorporated 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.

Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate

Direct materials $7\mathrm{.}6$ ounces $ $9\mathrm{.}40$ per ounce

Direct labor $0\mathrm{.}10$ hours $ $18\mathrm{.}00$ per hour

Variable manufacturing overhead $0\mathrm{.}10$ hours $ $5\mathrm{.}30$ per hour

The company has reported the following actual results for the product for July:

Actual output $7,600$ units

Raw materials purchased $63,000$ ounces

Actual cost of raw materials purchased $ $541,800$

Raw materials used in production $57,750$ ounces

Actual direct labor$-$hours $820$ hours

Actual direct labor cost $ $16,072$

Actual variable overhead cost $ $4,592$

The labor efficiency variance for the month is closest to:

Multiple Choice

$$1,080$ F

$$1,080$ U

$$1,176$ U

$$1,176$ F