Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	5.1 grams	$5.00 per gram	$25.50
Direct labor	0.9 hours	$16.00 per hour	$14.40
Variable overhead	0.9 hours	$5.00 per hour	$4.50

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

Originally budgeted output	6,000	units
Actual output	5,900	units
Raw materials used in production	28,450	grams
Actual direct labor-hours	5,100	hours
Purchases of raw materials	32,500	grams
Actual price of raw materials purchased	$5.10	per gram
Actual direct labor rate	$16.90	per hour
Actual variable overhead rate	$4.70	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 June is:

$987 F

$1,050 U

$987 U

$1,050 F