Harrangue Company's Standard Variable Overhead Rate Is $6 Per Direct

Multiple Choice

Harrangue Company's standard variable overhead rate is $6 per direct labor hour, and each unit requires 2 standard direct labor hours. During March, Harry recorded 6,000 actual direct labor hours, $37,000 actual variable overhead costs, and 2,900 units of product manufactured.
What is the variable overhead efficiency variance for March for Harrangue?

A) $2,200 (U)
B) $2,200 (F)
C) $1,200 (U)
D) $600 (U)