Brummer Corporation Makes a Product Whose Variable Overhead Standards Are

Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.1 hours per unit. The variable overhead rate standard is $8.00 per hour. In January the company produced 8,700 units using 910 direct labor-hours. The actual variable overhead rate was $7.90 per hour. The variable overhead efficiency variance for January is:

A) $320 F
B) $316 U
C) $320 U
D) $316 F