20- Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.20 hours per unit. The variable overhead rate standard is $9.30 per hour. In January the company produced 4,550 units using 960 direct labor-hours. The actual variable overhead rate was $9.20 per hour. The variable overhead efficiency variance for January is: A: $465F B: $460 C: $465 D: $460F