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

Standard hours per unit of output		5.2	hours
Standard variable overhead rate	$	11.60	per hour

The following data pertain to operations for the last month:

Actual hours		2,500	hours
Actual total variable manufacturing overhead cost	$	29,590
Actual output		150	units

What is the variable overhead efficiency variance for the month?

Multiple Choice

• $20,542 U

• $19,952 U

• $590 U

• $9,048 F