Q 6.34: Hillman Enterprises applies variable overhead at the standard rate of $8 per machine hour for a standard quantity of 12,000 units. In August, the company's actual variable overhead costs were $35,000. If actual machine hours were 4,000 and actual units produced were 16,000, what was Hillman's variable overhead efficiency variance for August, assuming a constant production rate? A $8,000 U B $1,000 u $1,000 F D $8,000 F