A company uses a standard cost system in which variable manufacturing overhead (VMOH) is applied to products on the basis of Direct Labor Hours (DLHS). Their product standard calls for 2 DLHS per unit. For the most recent period, the company reported the following data: Actual Units Produced Actual Direct Labor Hours Actual VMOH expense VMOH Rate Variance 229 units 450 hours $1,800 favorable $18,000 Q. What was the VMOH efficiency variance? ANS. $ (Click to select)