Borgin and Burke's is a local clothing manufacturer that makes casual women's skirts. Below is some actual vs. budget information for Borgin and Burke's skirts for the month of May. Assume no beginning/ending inventories for simplicity. The cost-allocation base for both Variable and fixed overhead is direct labor-hours. Data for the Month of May Static Actual Budget #Skirts made and sold 1.250 1,600 Selling price per skirt $29 $30 Yards of fabric perskirt 19 2 Cost per yard of fabric $2.95 $2.73 Time in hours to sew one skirt 0.5 0.6 Cost of direct labor (per hour) $15 $14 Variable overhead costs $3.825 $3.235 (utilities, sewing machine maintenance, etc) Fored overhead costs $29 $30 Selling price per skirt 19 2 Yards of fabric per skirt Cost per yard of fabric $2.95 $273 Time in hours to sew one skirt 05 06 Cost of direct labor(per hour) $15 $14 Variable overhead costs $3,825 $3,235 (utilities sewing machine maintenance etc Fived overhead costs $4,950 $4,650 (store rent, Insurance, etc) What is the variable overhead efficiency variance? 55555 $5550 5421250 542125F