Single Company has a standard cost system in which manufacturing overhead is applied to units of product on the basis of standard direct labor-hours. The company has provided the following data concerning its manufacturing overhead costs for last year: Standard direct labor-hours allowed for the output ........ 32,000 hours Actual direct labor-hours worked ................................... 33,000 hours Denominator activity ...................................................... 30,000 hours Actual variable factory overhead cost ............................ $166,000 Variable overhead rate .................................................... $5 per hour The variable overhead efciency variance would be: Select one: 0 a. $10,000 U 0 b. $5,000 F O c. $15,000 U 0 d. $5.000 U