Juhasz Corporation makes a product with the following standards for direct labor and variable overhead: Standard Quantity or Hours 0.50 hours 0.50 hours Direct labor Variable overhead Standard Price or Rate $21.00 per hour $ 4.10 per hour In August the company produced 8,000 units using 4.190 direct labor-hours. The actual variable overhead cost was $15,922. The company applies variable overhead on the basis of direct labor-hours. The variable overhead efficiency variance for August is: Multiple Choice $779 U O o o $7220 $722 F $779 F O