HZT Corporation has set the following standards for its single product: direct materials direct labor variable overhead standard quantity_ 3 pounds per unit 4 hours per unit 4 hours per unit standard price $8 per pound $12 per hour ??? per hour The following information relates to the month of September: 1. 2. 3. 4. 66,600 pounds of direct materials were purchased at a cost of $7.70 per pound. The variable overhead spending variance was $40,500 favorable. 18,000 units were produced. 67,500 direct labor hours were worked at a total cost of $891,000. The actual variable overhead cost amounted to $594,000. At September 1, the direct materials inventory consisted of 2,000 pounds. At September 30, the direct materials inventory totaled 7,500 pounds. 5. 6. Calculate the variable overhead efficiency variance for September. If the variance is favorable, place a minus sign in front of your answer (i.e., -5000). If the variance is unfavorable, enter your answer as a number (i.e., 5000)