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 7.2 DLHs $14.20 per DLH The following data pertain to operations for the last month: 5, 100 DLHS $72,165 Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 600 units What is the variable overhead efficiency variance for the month? Multiple Choice $11,076 U S216 U $11,037 F $11,037 U