48) Termeer Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhea products on the basis of direct labor-hours Standard Quantity or Hours per Unit oftandard Price or Output 0.30 hours Rate Inputs Variable manufacturing overhead $2.30 per hour The company has reported the following actual results for the product for August: Actual output Actual direct labor-hours Actual variable overhead rate Actual variable overhead cost 8,000units 2,380 hours S 2.10 per hour $ 4,998 The variable overhead efficiency variance for the month is closest to A) $42 U B) S46 U C) $42 F D) S46 F