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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 of 5.6 hours output Standard variable overhead rate $12.00 per hour The following data pertains to operations for the last month: Actual hours 2,600 hours Actual total variable overhead $31,330 cost Actual output 400 units What is the company's variable manufacturing overhead efficiency variance? $130 F $4,320 U $4,320 F $130 U