Eliezrie Corporation makes a product with the following standard costs: In January the company's budgeted production was 7,400 units but the actual production was 7,500 units. The company used 45,580 kilos of the direct material and 2,030 direct labor-hours to produce this output. During the month, the company purchased 48,500 kilos of the direct material at a cost of $53,350. The actual direct labor cost was $18,473 and the actual variable overhead cost was $7,714. 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 variable overhead efficiency variance for January is:

A.	$836 F
B.	$836 U
C.	$880 F
D.	$880 U

Direct materials. Direct labor. Variable overhead. Standard Quantity or Hours 6.5 kilos 0.3 hours 0.3 hours Standard Price or Rate $1.00 per kilo $10.00 per hour $4.00 per hour Standard Cost Per Unit $6.50 $3.00 $%1.20