Goen Corporation produces a single product. The standard costs for one unit of its Metro product are as follows: (Click the icon to view the standard costs for one unit.) During November Year 2, 3,800 units of Metro were produced. The costs associated with November operations were as follows: (Click the icon to view the costs.) What is the variable overhead efficiency variance for Metro for November Year 2? Data table Direct materials (4 pounds at $0.60 per pound) Direct manufacturing labor (3 hours at $11 per hour) Variable manufacturing overhead (3 hours at $7 per hour) Total Data table Material purchased (38,000 pounds at $0.70 per pound) S Material used in production (34,200 pounds) Direct manufacturing labor (11,700 hours at $8.50 per hour) Variable manufacturing overhead incurred $ $ 2.40 33.00 21.00 56.40 26,600 99,450 87,750