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. 3.40 DLHS Standard hours per unit of output 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 9,200 DLHS 95,800 2,500 units What is the variable overhead efficiency variance for the month? Multiple Choice $7,525 U Actual total variable manufacturing overhead cost Actual output $ 95,800 2,500 units What is the variable overhead efficiency variance for the month? Multiple Choice $7,525 U $7,433 F $3,952 U $7,433 U