Fluegge incorporated has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. The company has reported the following actual results for the product for December: The variable overhead efficiency variance for the tmonth is ciosest to: The variable overhead efficiency vartance for the month is closest to: Muliple Cholce $935F $1003F 51,003U $935U