Please show work, thanks. I thought the standard hours was 75000 but i was apparently wrong

World's Best Nuts has the following budget information for shelled peanut production for the year: Budgeted variable overhead $37,450 Budgeted production in pounds 250,000 Budgeted direct labor hours per 3 hour pound Budgeted direct labor hourly rate $10.80 During the year, 234,000 pounds of peanuts were shelled requiring 68,000 hours of direct labor. The actual variable overhead for the year was $35,600. What is World's Best Nuts variable overhead efficiency variance for the year? $3,500 U $3,500 F $1,100 F $1,100 U