Use the Following Information to Answer Questions Below

Multiple Choice

Use the following information to answer Questions below.
Kraig Fencing considers 4,000 direct labor hours or 100 fences to be its normal monthly capacity. Its standard variable overhead rate is $9 per direct labor hour. During the current month, $33,500 of variable overhead costs were incurred in working 3,800 direct labor hours to complete 92 fences.
-What is the variable overhead efficiency variance?

A) $1,080 U
B) $1,080 F
C) $1,800 U
D) $1,800 F
E) None of the above