Zacher Corporation makes a product with the following standards for direct labor and variable overhead: Direct labor Variable overhead Standard Quantity of Hours 0.3 hours 0 3 hours Standard Price or Rate $1700 per hour $6.50 per hour Standard Cost Per Unit $5,10 $1.95 In February, the company's budgeted production was 3,700 units, but the actual production was 3,880 units. The company used 1,020 direct labor-hours to produce this output. The actual variable overhead cost was $7,153. The company applles variable overhead on the basis of direct labor-hours. The variable overhead efficiency variance for February is $935 F $969 F $969 U $936 U