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The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit Standard variable overhead rate 1.2 hours $10.20 per hour The following data pertain to operations for the last month: Actual hours 5,000 hours Actual total variable overhead cost $52,750 Actual output 4,000 units What is the variable overhead efficiency variance for the month? $1 .680 F $2,040 U $2,110 U $3,790 U