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 output3.40 DLHs Standard variable overhead rate $10.75 per DLH The following data pertain to operations for the last month Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output 9,200 DLHs $95,800 2,500 units What is the variable overhead efficiency variance for the month? Multiple Choice $7525 u $7433 F $3.952 u $7,433 U