The Warehouse is a local clothing manufacturer that makes men's dress shirts.Below is some actual vs. budget information for The Warehouse's shirts for the month of May.Assume no beginning/ending inventories for simplicity.The cost-allocation base for both variable and fixed overhead is direct labor-hours.

Data for the Month of MayStaticActualBudget# Shirts made and sold4,3254,600Selling price per shirt$51$50Yards of fabric per shirt1.71.6Cost per yard of fabric$4.25$4.36Time in hours to sew one shirt0.750.85Cost of direct labor (per hour)$16$15Variable overhead costs$3,725$3,100(utilities, sewing machine maintenance, etc.)Fixed overhead costs$8,900$9,200(store rent, insurance, etc.)

What is the variable overhead efficiency variance?

a.$526.34 U

b.$526.34 F

c.$341.68 U

d.$341.68 F

1 points