29 Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standardis 00 hours per unit The variable overhead rate standard is $9.40 per hour. In January the company produced 8.000 units using 840 direct labor hours. The actual variable overhead rate was $9.30 per hout The variable overhead efficiency variance for January is: 0.33 points Multiple Choice Door References 5376 F 53720 $376 O $372 F