Bonnie Company has a direct labor standard of 21 hours per unit of output. Each employee has a standard wage rate of $26 per hour. The standard variable overhead rate is $16 per hour. During March employees worked 13,700 hours. The direct laborate variance was $9.770 favorable, the variable overhead rate variance was $13.700 unfavorable, and the direct labor efficiency variance was $16.000 unfavorable. What is the variable overhead efficiency variance! Murple Choice $3700 unforte 5.846 favorable 59.845 unfavorable G $23.546 vorba