Milar Corporation makes a product with the following standard costs:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$],[$Hours$]],],[,$Standard Price or Rate,$],[$Direct materials,$7\mathrm{.}7$ pounds,$$4\mathrm{.}00$ per pound$],[$Direct labor,$0\mathrm{.}1$ hours,$$20\mathrm{.}00$ per hour$],[$Variable overhead,$0\mathrm{.}1$ hours,$$4\mathrm{.}00$ per hour$]]$

In January the company produced $2,000$ units using $16,060$ pounds of the direct material and $210$ direct labor$-$hours. During the month, the company purchased $16,900$ pounds of the direct material at a cost of $$65,910.$ The actual direct labor cost was $$4,473$ and the actual variable overhead cost was $$756.$

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 January is:

Multiple Choice

$$ $$36U$

$$ $$40F$

$$ $$26C$