I dont need an explanation, just the answer asap

Assume the following: - The variable portion of the predetermined overhead rate is $1.80 per direct labor-hour. - The standard labor-hours allowed per unit of finished goods is 3 hours. - The actual quantity of labor hours worked during the period was 44,000 hours. - The total actual variable manufacturing overhead cost for the period was $63,000. - The company produced 15,000 units of finished goods during the period. What is the variable overhead efficiency variance? Multiple Choice $1,800F $1,731F $1,731 $1,800U