The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output		6.6	hours
Standard variable overhead rate	$	13.00	per hour

The following data pertain to operations for the last month:

Actual hours		2,675	hours
Actual total variable manufacturing overhead cost	$	35,435
Actual output		250	units

What is the variable overhead efficiency variance for the month?

Multiple Choice

• $660 U

• $13,325 U

• $13,985 U

• $21,450 F