Griffen Corporation Uses a Standard Costing System

Multiple Choice

Griffen Corporation uses a standard costing system. Information for the month of May is as follows: The factory overhead rate is based on a normal volume of 12,000 direct labor hours. Standard cost data at 12,000 direct labor hours were as follows:
What is the variable overhead efficiency variance for Griffen?

A) $2,000 U
B) $8,000 U
C) $4,000 U
D) $20,000 U