The Maxit Corporation has a standard costing system in which variable manufacturing overhead is assigned to production on the basis of standard machine$-$hours. The following data are available for July:

Actual variable manufacturing overhead cost incurred: $$24,600$

Actual machine$-$hours worked: $2,500$ hours

Variable overhead rate variance: $$4,770$ U

Total variable overhead spending variance: $$6,600$ U

The variable overhead efficiency variance for July is:

Multiple Choice

$$1,830$ U

$$11,370$ U

$$11,370$ F

$$1,830$ F