The following are annual results for Company G:

for $2021$: # of hats made: $8000$ square meters of cloth used: $12000$ cloth cost: $$270000$

for $2022$ # of hats made: $6000$ square meters of cloth used: $10400$ cloth cost: $$27900$

Compared to $2021,$ the cloth usage in $2022$ had an "efficiency" variance of

Question $43$ options:

$$3150$ U

$$900$ U

$$31500$U

none of the listed answers are correct

Choose the correct option