Oddo Corporation makes a product with the following standard costs:

Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 3.0 ounces $8.80 per ounce $26.40 Direct labor 0.8 hours $22.00 per hour $17.60 Variable overhead 0.8 hours $9.00 per hour $7.20

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

Originally budgeted output 4,580 units Actual output 4,380 units Raw materials used in production 13,340 ounces Actual direct labor-hours 3,704 hours Purchases of raw materials 15,200 ounces Actual price of raw materials $8.60 per ounce Actual direct labor rate $20.10 per hour Actual variable overhead rate $9.10 per hour

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 December is:

$1,820 U

$1,800 F

$1,800 U

$1,820 F