A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. company bases its variable manufacturing overhead standards on direct labor-hours. Standard hours per unit of output Standard variable overhead rate 3.80 DLHS $11.15 per DLH The following anta pertain to operations for the last month: Actual direct labor-hours 8.700 DLHS Actual total variable manufacturing overhead cost $95.840 Actual output 2.100 units What is the variable overad eticiency variance for the month Miche What is the variable overhead efficiency variance for the month Multiple Choice $6.913 F $3.592 $6.913 58.02 U