Gilder Corporation makes a product with the following standard costs: Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 5.4 grams $8.00 per gram $43.20 Direct labor 0.9 hours $19.00 per hour $17.10 Variable overhead 0.9 hours $8.00 per hour $7.20 The company reported the following results concerning this product in June. Originally budgeted output 5,600 units Actual output 5,500 units Raw materials used in production 28,480 grams Purchases of raw materials 32,800 grams Actual direct labor-hours 4,700 hours Actual cost of raw materials purchases $265,680 Actual direct labor cost $93,530 Actual variable overhead cost $36,190 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 June is:

$1,925 U

$2,000 F

$1,925 F

$2,000 U