Pippin Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours.

Inputs	Standard Quantity or Hours per Unit of Output			Standard Price or Rate
Direct materials		5.0	grams	$	7.00	per gram
Direct labor		0.30	hours	$	21.30	per hour
Variable manufacturing overhead		0.30	hours	$	9.60	per hour

The company has reported the following actual results for the product for June:

Actual output		8,500	units
Raw materials purchased		48,100	grams
Actual price of raw materials	$	7.70	per gram
Raw materials used in production		42,490	grams
Actual direct labor-hours		2,300	hours
Actual direct labor rate	$	21.70	per hour
Actual variable overhead rate	$	9.80	per hour

The variable overhead efficiency variance for the month is closest to:

Multiple Choice

• $2,450 F

• $2,400 U

• $2,450 U

• $2,400 F