Doogan Corporation makes a product with the following standard costs:

$\backslash$table$[[,$Standard,$],[,$Quantity or$,],[$Direct materials,Hours,Standard Price or Rate$],[$Direct labor,$7\mathrm{.}4$ grams,$$2\mathrm{.}00$ per gram$],[$Variable overhead,$0\mathrm{.}5$ hours,$$20\mathrm{.}00$ per hour$]]$

The company produced $5,200$ units in January using $39,310$ grams of direct material and $2,380$ direct labor$-$hours. During the month, the company purchased $44,400$ grams of the direct material at $$1\mathrm{.}70$ per gram. The actual direct labor rate was $$19\mathrm{.}30$ per hour and the actual variable overhead rate was $$6\mathrm{.}80$ 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 January is:

Multiple Choice

$$4,400U$

$$4,246U$

$$4,400F$

$$ $$4,246F$