Mister Bee Corporation manufactures wheelbarrows and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data: How much is the efficiency variance? \\( \\$ 34.584 \\mathrm{~F} \\) \\( 531,440 F \\) \\( \\$ 31,440 \\mathrm{U} \\) \\( \\$ 34.584 \\mathrm{U} \\) Mister Bee Corporation manufactures wheelbarrows and uses budgeted machine hours to allocate variable manufacturing overhead. The following information relates to the company's manufacturing overhead data: How much is the effiency variance? \\( \\$ 34,584 \\mathrm{~F} \\) \\( \\$ 31440 \\mathrm{~F} \\) \\( \\$ 31.440 \\mathrm{U} \\) \\( 534.584 \\mathrm{U} \\)