Assume the following information appears in the standard cost card for a company that makes only one product Standard Quantity Standard Price or Rate Standard Cost Direct materials Direct labor Variable manufacturing overhead or hours 5 pounds 2 hours $11.00 per pound $55.00 $17.00 per hour $34.00 2 hours $ 4.00 per hour $8.00 During the most recent period, the following additional information was available 20,000 pounds of material was purchased at a cost of $10.50 per pound All of the material that was purchased was used to produce 3,900 units 8,000 direct labor-hours were recorded at a total cost of $132,000 The actual variable overhead cost incurred during the period was $25,000 Assuming the company using direct labor-hours to compute its predetermined overhead rate, what is the vanable overhead eficiency variance? Multiple Choice $800 F $800 U $825 U $825 F >