James Corporation is calculating their variances related to variable overhead. They use direct labor hours as the cost driver for all variable overhead costs. They budgeted, for the entire year, variable overhead costs of $79,200 and 12,000 direct labor hours. In January, management expected to produce 6,900 units and use 0.20 direct labor hours per unit produced. They actually produced 6,700 units and used 1,920 direct labor hours in January. January's actual variable overhead incurred was $9,424. The variable overhead efficiency variance is: Multiple Choice $2,650 U O $2,847 U $6,072 U O O $3,564 U $3,828 U O