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	$8.20 per ounce	$24.60
Direct labor	0.9 hours	$24.00 per hour	$21.60
Variable overhead	0.9 hours	$7.00 per hour	$6.30

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

Originally budgeted output	4,520	units
Actual output	4,320	units
Raw materials used in production	13,210	ounces
Actual direct labor-hours	4,138	hours
Purchases of raw materials	15,010	ounces
Actual price of raw materials	$8.00	per ounce
Actual direct labor rate	$19.50	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:

rev: 11_18_2015_QC_CS-32747, 02_18_2016_QC_CS-42551

$1,800 U

$1,750 F

$1,750 U

$1,800 F