Wooden Doll House Data for December
		Static
	Actual	Budget
Doll houses produced and sold	1,100	1,000
Selling price per dollhouse	$190	$180
Materials - board feet of wood per doll house	8.7	9.0
Cost per board foot of wood	$2.90	$2.85
Labor hours to assemble one doll house	1.8	2.0
Cost of direct labor (per hour)	$22	$20
Variable Overhead Costs	$3,900	$3,500
(utilities, indirect supplies, etc.)
Fixed Overhead Costs	$10,500	$10,000
(facility rent, insurance, etc.)

What is the efficiency variance for direct labor?

$400F

$4,400U

$400U

$4,400F