A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. Standard hours per unit of output 3.00 DLHS Standard variable overhead rate $10.75 per DLH The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output $ 9,600 DLHS 95,760 2,500 units What is the variable overhead efficiency variance for the month? Multiple Choice $22,5750 $6,433F $6,7520 $6,4330