Use the Following Information to Answer the Following Questions

Multiple Choice

Use the following information to answer the following Questions
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