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 4 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 237 units 450 hours $18,000 $1,800 favorable Q. What was the VMOH efficiency variance? ANS. $ (Click to select)