Tidd Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate	Standard Cost Per Unit
Direct materials	4.7 grams	$2.00 per gram	$9.40
Direct labor	0.8 hours	$18.00 per hour	$14.40
Variable overhead	0.8 hours	$2.00 per hour	$1.60

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

Originally budgeted output	8,900	units
Actual output	9,000	units
Raw materials used in production	44,730	grams
Purchases of raw materials	47,220	grams
Actual direct labor-hours	7,790	hours
Actual cost of raw materials purchases	$132,360
Actual direct labor cost	$125,053
Actual variable overhead cost	$13,766

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:

$1,180 F

$1,652 F

$1,652 U

$1,180 U