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	$7.00 per ounce	$21.00
Direct labor	0.7 hours	$20.00 per hour	$14.00
Variable overhead	0.7 hours	$5.00 per hour	$3.50

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

Originally budgeted output	4,400	units
Actual output	4,200	units
Raw materials used in production	12,820	ounces
Actual direct labor-hours	3,160	hours
Purchases of raw materials	14,500	ounces
Actual price of raw materials	$6.80	per ounce
Actual direct labor rate	$18.30	per hour
Actual variable overhead rate	$5.10	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:

$1,100 U

$1,122 F

$1,122 U

$1,100 F