Walsh Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Inputs Standard Quantity or Hours per unit of Output Standard Price or Rate Direct materials 5.7 liters $ 5.40 per liter Direct labor 0.70 hours $ 20.60 per hour Variable manufacturing overhead 0.70 hours $ 5.50 per hour The company has reported the following actual results for the product for December: Actual output Raw materials purchased Actual price of raw materials Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor rate Actual direct labor cost Actual variable overhead rate Actual variable overhead cost 4,100 units 25,100 liters $ 4.80 per liter $ 120,480 23,360 liters 2,700 hours $ 21.20 per hour $57,240 $ 5 90 per hour $ 15,930 The company has reported the following actual results for the product for December: Actual output Raw materials purchased Actual price of raw materials Actual cost of raw materials purchased Raw materials used in production Actual direct labor-hours Actual direct labor rate Actual direct labor cost Actual variable overhead rate Actual variable overhead cost 4,100 units 25,100 liters $ 4.80 per liter $ 120,480 23,360 liters 2,700 hours $ 21.20 per hour $ 57,240 $ 5.90 per hour $ 15,930 The labor efficiency variance for the month is closest to: Select one: O a. $3,502 U b $3,604 F Oc$3,604 U Od $3,502 F