17. The following standards for variable overhead have been established for a company that makes only one product: Standard hours per unit of output... 6.3 hours Standard variable overhead rate.... . $18.65 per hour The following data pertain to operations for the last month: 8.600 hours Actual hours... Actual total variable overhead cost Actual output ...$157,380 1.100 units What is the variable overhead efficiency variance for the month? A. $30,561 U B. $31,146 U C. $28,136 U D. $2,426 U