Coloma Production Company uses a standard costing system. The following information portains to the current year. Direct labor hours is the driver used on overhead costs to products Actual production 5,500 units Actual factory overhead costs ($16.500 is fixed) $40,125 Actual direct labor costs (11.250 hours) $131.625 Standard direct labor for 5.500 units Standard hours allowed 11,0000 hours Laborate $12.00 The factory overhead is based o n activity level of 10.000 direct labor hours Sun and cost data for 5.000 it is as follows Vainable factory overhead $20,500 Fixed factory overhead 13.500 Total factory overhead 534,000 What is the variable overhead efficiency are for Colina Production Company 556250 (F) 51.687.500) $56250 (0) $5120 (U