Tulip Company uses a standard costing system. Information for the month of June is as follows:

Actual overhead costs ($26,000 is fixed): $80,000

Direct labour: Actual hours worked 12,000 hours Standard hours allowed for actual production 10,000 hours Average actual labour cost per hour $18

The overhead rate is based on a normal volume of 12,000 direct labour hours. Standard cost data at 12,000 direct labour hours were as follows:

Variable overhead	$48,000
Fixed overhead	24,000
Total overhead	$72,000

Refer to Tulip Company. What is the variable overhead efficiency variance?

	$2,000 U x
	$4,000 U
	$8,000 U
	$20,000 U