10 pts Question 6 Hogle Mfg.Co. uses a standard costing system. The standard time to produce one unit is 4 hours, and normal production is 3,000 units monthly. Overhead costs were estimated to be $135,000. The standard variable overhead rate is $5 per machine hour. During April the following results were recorded: Units produced 3,100 Units sold 2,800 Actual machine hours used 12.800 Actual overhead costs $136.000 The variable overhead efficiency variance was $4.000 F $4,000U $2.000 52.0000 58.000