Juhasz Corporation makes a product with the following standards for direct labor and variable overhead:

In August the company produced 9,500 units using 3,950 direct labor-hours. The actual variable overhead cost was $20,935. The company applies variable overhead on the basis of direct labor-hours.

The variable overhead efficiency variance for August is:

Standard Quantity Standard Price or or Hours Rate Direct labor 0.40 hours $36.00 per hour 5.60 per hour Variable overhead 0.40 hours Multiple Choice $840 U $795 U $840 F $795 F