Please answer and explain:

Zocher Corporation makes a product with the following standards for direct labor and variable overheac or Hours Price or Rote $10.00 per hour $3.00 per hour Standard Cost Per Unit $3.00 $0.90 Direct labor 0.3 hours Varlable overheod 0.3 hours In February, the company's budgeted production was 3,000 units, but the actual production was 3,110 units. The company used 810 direct labor-hours to produce this output. The actual variable overhead cost was $2,645. The company applies variable overhead on the basis of direct labor hours The variable overhead efficiency variance for February is: O $394 F O $369 F O $3940 O $369 U