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 4.40 DLHS Standard variable overhead rate $11.55 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 95,910 1,900 units What is the variable overhead efficiency variance for the month? Multiple Choice 0 872937 $7,293 F O $2,832 $2,832 U O $7.293 U O $5,082 U