9,360 The estimates of the manufacturing overhead and of machine-hours were made at the beginning of the year for the purpose of computing the company's predetermined overhead rate for the year. The applied manufacturing overhead for the year is closest to: Multiple Choice $401,638 sing The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 8.6 hours $15.00 per hour The following data pertain to operations for the last month: 2,925 hours $44,635 Actual hours Actual total variable manufacturing overhead cost Actual output 200 units What is the variable overhead efficiency variance for the month