Figures Incorporated Makes a Single Product--An Electrical Motor Used in Many

Multiple Choice

Figures Incorporated makes a single product--an electrical motor used in many long-haul trucks.The company has a standard cost system in which it applies overhead to this product based on the standard labor-hours allowed for the actual output of the period.Data concerning the most recent year appear below:
The variable overhead efficiency variance is:

A) $5,389 F
B) $5,389 U
C) $4,896 F
D) $4,896 U