Higgins Manufacturing makes a product with the following standard costs: The company produced 4,100 units in April using 5,380 liters of direct material and 2,610 direct labor-hours. During the month, the company purchased 6,000 liters of the direct material at $5.80 per liter. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $2.90 per hour. 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 April is:

Select one:

a. $435 F

b. $435 U

c. $450 U

d. $450 F

Direct materials Direct labor Variable overhead Standard Quantity or Hours Standard Price or Rate 1.3 liters $6.00 per liter 0.6 hours $19.00 per hour $3.00 per hour 0.6 hours