Seegar Company Seegar Company uses a standard cost system for its production process and applies overhead based on direct labor hours. The following information is available for August when Seeg made 4, 500 units: Standard: DLH per unit 2.50 Variable overhead per DLH $1.75 Fixed overhead per DLH $3.10 Budgeted variable overhead $21, 875 Budgeted fixed overhead $38, 750 Actual: Direct labor hours 10,000 Variable overhead $2 6, 250 Fixed overhead $38,000 Refer to Seegar Company. Using the four-variance approach, what is the variable overhead efficiency variance? $9, 937.50 F $2, 187.50 F $2, 937.50 $2, 187.50 U