5 TB MC Qu. 10-190 Juhasz Corporation makes a product with the following Juhasz Corporation makes a product with the following standards for direct labor and variable overhead Standard Price or Rate $23.00 per hour $ 4.30 per hour Standard Quantity or 10 points Direct labor Variable overhead Hours 0.50 hours 0.50 hours In August the company produced 8,200 units using 4,250 direct labor-hours. The actual variable overhead cost was $17,000. The company applies variable overhead on the basis of direct labor-hours The variable overhead efficiency variance for August is Multiple Choice $645 U $645 F $600 F $600 U