Majer Corporation makes a product with the following standard costs:

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

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 February is:

$a.$ $$245U$

$b.$ $$245F$

$c.$ $$250F$

$d.$ $$250U$