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 5.20 DLHS $11.65 per DLH The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 8,700 DLHs $95,990 1,600 units What is the variable overhead efficiency variance for the month? Multiple Choice 0 $44270 0 $7.253 F O $2,4120 () $7253 U