This is a local clothing manufacturer that makes men's dress pants. Below is some actual vs. budget information for The Workweek's pants 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 May
		Static
(1 unit = 1 pair of pants)	Actual	Budget
# Pairs pants made and sold	4,625	4,300
Selling price per pair	$47	$49
Yards of fabric per pair	2.5	2.4
Cost per yard of fabric	$4.67	$4.51
Time in hours to sew one pair	0.65	0.75
Cost of direct labor (per hour)	$17	$16
Variable overhead costs	$3,825	$3,200
(utilities, sewing machine maintenance, etc.)
Fixed overhead costs	$9,000	$8,600
(store rent, insurance, etc.)

What is the variable overhead efficiency variance?

a.

$457.88 F

b.

$457.88 U

c.

$216.56 F

d.

$216.56 U