A manufacturing company that has only one product has established the following standards for its var manufacturing overhead. Variable manufacturing overhead standards are based on machine-hours. Standard hours per unit of output Standard variable overhead rate 4.90 machine-hours $11.55 per machine-hour The following data pertain to operations for the last month: 8,400 machine $95,960 Actual hours hours Actual total varlable manufacturing overhead cost Actual output 1,600 units What is the varnable overhead efficiency varlance for the month? O $2,772u O $6,773 F O $6468u O $6.773 U