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

Standard hours per unit of output	3.30	hours
Standard variable overhead rate	$10.65	per hour

The following data pertain to operations for the last month:

Actual hours	9,300	hours
Actual total labor cost	$95,790
Actual output	2,600	units

What is the variable overhead efficiency variance for the month? (Do not round intermediate calculations.)

Multiple Choice

• $7,668 U

• $4,092 U

• $7,513 U

• $7,513 F