Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.20 hours per unit. The variable overhead rate standard is $9.20 per hour. In January the company produced 4,450 units using 950 direct labor-hours. The actual variable overhead rate was $9.10 per hour. The variable overhead efficiency variance for January is: Multiple Choice O $546 Favorable $546 Unfavorable O $552 Favorable $552 Unfavorable