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: Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 5,100 DLHS $72,165 600 units What is the variable overhead efficiency variance for the month? $11037F $11,037 U $216 U