Assume the following information appears in the standard cost card for a company that makes only one product: During the most recent period, the following additional information was avallable: + 20,000 pounds of material was purchased at a cost of $10.50 perpound - All of the material that was purchased was used to produce 3.900 units. - 8.000 direct iabor-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 uses direct labor-hours to compute its predetermined overhead rate, what is the variable overhead efficiency variance? Multiple Choice $900F $900U $925U 5925F