A manufacturing company that has only one product has established the following standards for its variable manufacturi abor-hours. Standard hours per unit of output Standard variable overhead 5.10 DLHS $11.20 per DLH The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 8,600 DLHS $95,980 1,600 units What is the variable overhead efficiency variance for the month? Multiple Choice 0 $4,928U $7,093F