Tidd Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	4.6 grams	$3.00 per gram	$13.80
Direct labor	0.5 hours	$13.00 per hour	$6.50
Variable overhead	0.5 hours	$3.00 per hour	$1.50

The company reported the following results concerning this product in November.

Originally budgeted output	9,400	units
Actual output	9,500	units
Raw materials used in production	44,780	grams
Purchases of raw materials	47,270	grams
Actual direct labor-hours	7,840	hours
Actual cost of raw materials purchases	$132,410
Actual direct labor cost	$125,103
Actual variable overhead cost	$21,876

The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased.

The variable overhead efficiency variance for November is:

$9,270 F

$10,815 F

$9,270 U

$10,815 U