Fluegge Inc. has provided the following data concerning one of the products In Its standard cost system. Varlable manufacturing overhead Is applied to products on the basls of direct labor-hours. Standard Quantity or Hours per Unit Standard Price or Inputs Direct materials Direct labor Variable manufacturing overhead of Output 5.7 liters Rate $ 5.40 per liter $20.60 per hour $ 5.50 per hour 0.70 hours 0.70 hours The company has reported the following actual results for the product for December: Actual output Raw materials purchased Actual price of raw materials Actual cost of raw materials purchased $120,480 Raw materials used in production Actual direct labor-hours Actual direct labor rate Actual direct labor cost Actual variable overhead rate Actual variable overhead cost 4,100 units 25,100 liters $4.80 per 1iter 23,360 liters 2,700 hours $21.20 per hour $ 57,240 $5.90 per hour $ 15, 930 The varlable overhead efficlency varlance for the month Is closest to: Multiple Choice $1,003 U $1,003 F $935 U $935 F