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

Standard hours per unit of output		3.5	hours
Standard variable overhead rate	$	15.20	per hour

The following data pertain to operations for the last month:

Actual hours		3,800	hours
Actual total variable manufacturing overhead cost	$	59,090
Actual output		800	units

What is the variable overhead efficiency variance for the month?

$15,550 U

$15,200 U

$16,530 U

$980 F