Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.10 hours per unit. The variable overhead rate standard is $8.20 per hour. In January the company produced 8,900 units using 940 direct labor-hours. The actual variable overhead rate was $8.10 per hour. The variable overhead efficiency variance for January is: Multiple Choice $405 F $405 U $410 F $410 U