Bella's is a local dress shop that makes casual dresses in fun prints. Below is some actual vs, budget information for Bella's dresses for the month of May. Assume no beginning/ending inventories for simplicity. The cost-allocation base for both variable and foced overhead is direct labor-hours. (store rent, insurance, etc.) What is the variable overhead efficiency variance? \\( \\$ 361.40 \\mathrm{U} \\) \\( \\$ 611.00 \\mathrm{U} \\) \\( \\$ 611.00 \\mathrm{~F} \\) \\( \\$ 361.40 \\mathrm{~F} \\)