Glendale Brands Company uses standard costs for its manufacturing division. Standards specify 0.1 direct labor hours per unit of product. At the beginning of the year, the static budget for variable overhead costs included the following data: Production volume 6,100 units Budgeted variable overhead costs $13,500 Budgeted direct labor hours (DLHr) 610 hours At the end of the year, actual data were as follows: Production volume 4,100 units Actual variable overhead costs $15,100 Actual direct labor hours (DLHr) 480 hours What is the variable overhead efficiency variance? (Round any intermediate calculations to the nearest cent and your final answer to the nearest dollar.)

Answer A $2,202 U

Answer B $1,549 F

Answer C $2,202 F

Answer D $1,549 U