Milar Corporation makes a product with the following standard costs: Standard Quantity or Hours 7.7 pounds 0.1 hours 0.1 hours Direct materials Direct labor Variable overhead Standard Price or Rate $ 4.00 per pound $ 20.00 per hour $ 4.00 per hour In January the company produced 2,000 units using 16,060 pounds of the direct material and 210 direct labor-hours. During the month, the company purchased 16,900 pounds of the direct material at a cost of $65,910. The actual direct labor cost was $4,473 and the actual variable overhead cost was $756. 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 January is: Multiple Choice O $40 u O $36F O $40 F O $36 U