Miguez Corporation

makes a product with the following standard costs:$$The company budgeted

for production of $2,600$ units in September, but actual production

was $2,500$ units. The company used $5,440$ liters of direct material

and $1,680$ direct labor$-$hours to produce this output. The company

purchased $5,800$ liters of the direct material at $$7\mathrm{.}20$ per liter.

The actual direct labor rate was $$24\mathrm{.}10$ per hour and the actual

variable overhead rate was $$1\mathrm{.}90$ per hour.$$The company applies

variable overhead on the basis of direct labor$-$hours. The direct

materials purchases variance is computed when the materials are

purchased.$$The variable overhead

efficiency variance for September is:$$A:$$140$ UB: $$140$ FC:$$133$ FD:$$133$ U