The Smart Company makes a single product and uses standard costing. Some data concerning this product for the month of May follow: 

Labor rate variance... Labor efficiency variance. Variable overhead efficiency variance. Number of units produced.... Standard labor rate per direct labor-hour Standard variable overhead rate per direct labor-hour Actual labor-hours used. . Actual variable overhead costs $7,000 F $12,000 F $4,000 F 10,000 $12 $4 ........ 14,000 $58,290 .... The variable overhead rate variance for May was closest to: A. $2,290 F B. $2,290 U C. $1,710 F D. $1,710 U