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 Standard variable overhead rate S 7.2 DLHS $14.20 per DLH The following data pertain to operations for the last month Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 5,100 DHS $72,165 600 units What is the variable overhead efficiency variance for the month? What is the variable overhead efficiency variance for the month? Multiple Choice o $11,037 U o $216 U o s1.037 . $11,037 F o $11,076 U