Gilder Corporation makes a product with the following standard costs:

Standard Quantity or HoursStandard Price or RateStandard Cost PerUnitDirect materials3.7 grams$5.00 per gram$18.50Direct labor0.9 hours$12.00 per hour$10.80Variable overhead0.9 hours$5.00 per hour$4.50

The company reported the following results concerning this product in June.

Originallybudgetedoutput8,000unitsActual output7,900unitsRaw materials used in production28,310gramsPurchases of raw materials31,100gramsActual direct labor-hours6,500hoursActual cost of raw materials purchases$158,610Actual direct labor cost$83,850Actual variable overhead cost$30,550

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:

$2,867 F

$2,867 U

$3,050 U

$3,050 F