(I dont understand this problem!! i'm thankful for any help at all)

A corporation makes a product with the following standards for direct labor and variable overhead:

	standard quantity or hours	standard price or rate	standard cost per unit
direct labor	.3 hours	$14.00 per hour	$4.20
variable overhead	.3 hours	$5.00 per hour	$1.5

In November the company's budged production was 5,300 units, but the actual production was 5,100 units. The company used 1,650 direct labor-hours to produce this output. The actual variable overhead was $7,590. The company applies variable overhead on the basis of direct labor-hours.

The variable overhead efficiency variance for November is:

-$552 U

-$600 U

-$600 F

-$552 F