Underfoot Products uses standard costing. The following information about overhead was generated during May:

Standard variable overhead rate	$2 per machine hour
Standard fixed overhead rate	$1 per machine hour
Actual variable overhead costs	$390,000
Actual fixed overhead costs	$175,000
Budgeted fixed overhead costs	$190,000
Standard machine hours per unit produced	10
Good units produced	18,000
Actual machine hours	200,000

Using the above information provided for Underfoot Products, compute the variable overhead efficiency variance.

	a.	$10,000 (F)
	b.	$40,000 (F)
	c.	$10,000 (U)
	d.	$40,000 (U)