Miguez Corporation makes a product with the following standard costs: $ 22.00 per Standard Quantity or Standard Cost Hours Standard Price or Rate Per Unit Direct materials 2.3liters $ 7.00 per liter $16.10 Direct labor 0.7hours $15.40 hour Variable overhead per 0.7hours $ 2.00 $ 1.40 hour The company budgeted for production of 2,600 units in September, but actual production was 2,500 units. The company used 5.440 liters of direct material and 1,680 direct labor-hours to produce this output. The company purchased 5,800 liters of the direct material at $7.20 per liter. The actual direct labor rate was $24.10 per hour and the actual variable overhead rate was $1.90 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 September is: O $140 F O $133 F $140U $133U