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 5.30 DLHS $11.66 per DLH The following data pertain to operations for the last month: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 8,800 DLHS $ 96,000 1,500 units What is the variable overhead efficiency variance for the month? Multiple Choice 0 $9,911 U 0 $6,883 F 0 $3,252 U