TB MC Qu. 10-203 A manufacturing company that has only one product... 47 A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. The company bases its variable manufacturing overhead standards on direct labor-hours. 8002724 Standard hours per unit of output 1.90 DLHS Standard variable overhead rate $11.55 per DLH The following data pertain to operations for the last month Actual direct labor-hours Actual total variable manufacturing overhead cost Actual output $ 8,400 DLHS 95,960 1.600 units What is the variable overhead efficiency variance for the month