Hurren Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	3.1 grams	$5.00 per gram	$15.50
Direct labor	0.9 hours	$14.00 per hour	$12.60
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	8,800	units
Actual output	8,700	units
Raw materials used in production	26,000	grams
Actual direct labor-hours	7,200	hours
Purchases of raw materials	30,500	grams
Actual price of raw materials purchased	$5.10	per gram
Actual direct labor rate	$14.90	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:

$2,961 F

$3,150 U

$2,961 U

$3,150 F