Regina Brands Company uses standard costs for its manufacturing division. Standards specify 0.1 direct labor hour per unit of product. At the beginning of the year, the static budget for variable overhead costs included the following data: Production volume 6,100 units Budgeted variable overhead costs $15,000 Budgeted direct labor hours 610 hours At the end of the year, actual data was as follows: Production volume Actual variable overhead costs Actual direct labor hours 4,200 units $15,300 485 hours What is the variable overhead efficiency variance? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) Select one: A. $2,051 U B. $1,598 F C. $1,598 U D. $2,051 F