GPB Mfg started the year with no opening DM, WIP, or Finished Goods. Below are the details for Variable Overhead: Budgeted Units to Produce = 25,000 Actual Units Produced = 20,000 Cost Driver for Overhead = DL Hours Standard DL Hrs per Finished Good = 1 Static Budget Variable Overhead = $125,000 Actual DL Hours in Period = 21,000 Actual Variable Overhead (Total) in Period = $110,000 All units started in the year were completed. What is the Efficiency Variance? 

$5,000 F 

$10,000 F

$10,000 U

$5,000 U