Majer Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 6.4 ounces 0.6 hours 0.6 hours Standard Price or Rate $ 2.00 per ounce $ 11.00 per hour $ 4.00 per hour Standard Cost Per Unit $12.80 $ 6.60 $ 2.40 The company reported the following results concerning this product in February Originally budgeted output Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materials Actual price of raw materials Actual direct labor rate Actual variable overhead rate 5,000 units 5,100 units 30, 100 ounces 1,910 hours 31,100 ounces $ 22.90 per ounce $ 32.40 per hour $ $ 4.10 per hour The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The variable overhead efficiency variance for February is: Multiple Choice $4.600 U O a $4.550 F . $4,600 F O $ $4.550 U