A manufacturing company that has only one product has established the following standards for its varlable monufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. StandardhoursperunitofoutputStandardvariableoverheadrate7.2directlabor-hours$14.20perdirectlabor-hour The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost $5,100 direct labor-hours Actual output 600 units What is the varlable overiead efficiency variance for the month? Multiple Choice 511,076U $4.037F Actual output 5,100directlabor-hours$72,165600units What is the variable overhead efficiency variance for the month? Mutipie Choice $,076u 511.037 F $11,037U $216U