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 2.90 DLHS $10.65 per DLH The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 9,700 DLHS $95,750 2,400 units What is the variable overhead efficiency variance for the month? Multiple Choice O $29,181 U . $5.893 F O $7.932 U O O $5.893 U