Termeer 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
Variable manufacturing overhead	0.30 hours	$2.30 per hour

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

Actual output		8,000	units
Actual direct labor-hours		2,380	hours
Actual variable overhead rate	$	2.10	per hour
Actual variable overhead cost	$	4,998

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

		$46 U
		$42 F
		$46 F
		$42 U