Turner Manufacturing makes a product with the following standard costs: The company reported the following results concerning this product in May. 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 May is:

Select one:

a. $27 F

b. $27 U

c. $30 U

d. $30 F

Direct materials Direct labor Variable overhead. Standard Quantity or Hours Standard Price or Rate 7.9 liters. $8.00 per liter 0.7 hours $17.00 per hour 0.7 hours $1.00 per hour