Juhasz Corporation makes a product with the following standards for direct labor and variable overhead: Standard Quantity or Hours 0.40 hours 0.40 hours Standard Price or Rate $34.00 per hour $ 5.40 per hour Direct labor Variable overhead In August the company produced 9,300 units using 3,850 direct labor-hours. The actual variable overhead cost was $19,635. The company applies variable overhead on the basis of direct labor-hours. The variable overhead efficiency variance for August is: The variable overhead efficiency variance for August is: Multiple Choice $663 U $702 U $702 F $663 F