Sigmo Company, which uses a standard cost system, budgeted $805,000 of fixed overhead when 55,000 machine hours were anticipated. Other data for the period were: Actual units produced: 14,600 Actual machine hours worked: 56,800 Actual variable overhead incurred: $480,000 Actual fixed overhead incurred: $795,100 Standard variable overhead rate per machine hour: $8.50 Standard production time per unit: 4 hours Sigmo's variable-overhead efficiency variance is: Multiple Choice O $13,600U. O $13,60OF. O $15,300U. O $15,30OF. O None of the answers is correct