Please Answer ASAP! Thank you!

The Maxit Corporation has a standard costing system in which variable manufacturing overhead is assigned to production on the basis of standard machine-hours. The following data are available for July Actual variable manufacturing overhead cost incurred: $27,020 Actual machine-hours worked: 3,600 hours Variable overhead rate variance: $6,420 U Total variable overhead spending variance: $9,020 U The variable overhead efficiency variance for July is: Multiple Choice $15,440 F $2,600 F $15,440 U $2,600 U