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	$7.60 per ounce	$30.40
Direct labor	0.6 hours	$21.00 per hour	$12.60
Variable overhead	0.6 hours	$7.00 per hour	$4.20

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

Originally budgeted output	4,460	units
Actual output	4,260	units
Raw materials used in production	17,410	ounces
Actual direct labor-hours	2,926	hours
Purchases of raw materials	19,150	ounces
Actual price of raw materials	$7.40	per ounce
Actual direct labor rate	$18.90	per hour
Actual variable overhead rate	$7.20	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 efficiency variance for December is:

$2,664 U

$2,590 F

$2,590 U

$2,664 F