The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output		5.4	hours
Standard variable overhead rate	$	11.80	per hour

The following data pertain to operations for the last month:

Actual hours		2,525	hours
Actual total variable manufacturing overhead cost	$	30,395
Actual output		250	units

What is the variable overhead efficiency variance for the month?

Multiple Choice

• $13,865 U

• $14,465 U

• $15,930 F

• $600 U