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

Standard quantity per unit of output1.6hours Standard variable overhead rate$11.55per hour

The following data pertain to operations for the last month:

Actual hours 4,900hours Actual total variable overhead cost$58,310Actual output 3,000units

What is the variable overhead efficiency variance for the month?

Multiple Choice

• $1,155 U.
• $1,190 U.
• $1,190 F.
• $1,680 U.