28 033 DO A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor hours. Standard hours per unit of output 3.00 direct labor-hours Standard variable overhead rate $10.75 per direct labor-hour The following data pertain to operations for the last month: Actual direct labor-hours 9,600 direct labor-hour Actual total variable manufacturing overhead cont $ 95,760 Actual output 2.500 units What is the variable overhend efficiency variance for the month? w Moreno Multiple Choice $22.575 56.4337