Waukesha Corporation has a standard cost system. It applies variable manufacturing overhead to its only product on the basis of standard direct labor hours.

Standard hours per unit of output		8.4	hours
Standard variable overhead rate	$	14.80	per hour

During the most recent month, the following activity was recorded:

Actual hours		2900	hours
Actual total variable manufacturing overhead cost	$	43,670
Actual output		250	units

What is the variable overhead efficiency variance for the month?

Group of answer choices

$31,080 F

$11,840 U

$12,590 U

$750 U