Oddo Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	4.0 ounces	$8.40 per ounce	$33.60
Direct labor	0.9 hours	$30.00 per hour	$27.00
Variable overhead	0.9 hours	$8.00 per hour	$7.20

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

Originally budgeted output	4,540	units
Actual output	4,340	units
Raw materials used in production	17,640	ounces
Actual direct labor-hours	4,186	hours
Purchases of raw materials	19,460	ounces
Actual price of raw materials	$8.20	per ounce
Actual direct labor rate	$19.70	per hour
Actual variable overhead rate	$8.20	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 rate variance for December is:

A. $837 U

B. $837 F

C. $781 F

D. $781 U