Caquias Corporation makes a product with the following standard costs: The company

Caquias Corporation makes a product with the following standard costs: The company reported the following results concerning this product in August. The company
applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable
overhead efficiency variance for August is: A) $200 F B) $205 U C) $205 F D) $200 U