The management of Clean Energy Manufacturing is analyzing variable overhead variances for the fiscal period just ended. The flexible budget called for $$176,000$ in variable overhead but actual variable overhead was $$200,000.$ In computing the overhead variances, Clean$$s management discovered that it had used $80,000$ pounds of direct material, rather than the budgeted amount of $88,000$ pounds. $($Pounds of direct material is the single overhead driver of variable overhead$).$

The standard variable overhead rate per pound of direct material is $$2\mathrm{.}00.$

What is Clean$$s variable overhead efficiency variance?

Select one:

a$.$

$$16,000($U$)$

b$.$

$$16,000($F$)$

c$.$

$$48,000($U$)$

d$.$

$$32,000($F$)$