Juhasz Corporation makes a product with the following standards for direct labor and variable overhead: Standard Quantity or Hours 0.60 hours 0.60 hours Standard Price or Rate $22.00 per hour $ 4.20 per hour Direct labor Variable overhead In August the company produced 8,100 units using 5.000 direct labor-hours. The actual variable overhead cost was $19,500. The company applies variable overhead on the basis of direct labor- hours. The variable overhead efficiency variance for August is: Multiple Choice $588 U $546 U $546 F O $588 F