TB MC Qu. 10-42 (Algo) Assume the following: Assume the following: - The variable portion of the predetermined overhead rate is $2.70 per direct labor-hour. - The standard labor-hours allowed per unit of finished goods is 3 hours. - The actual quantity of labor hours worked during the period was 44,000 hours. - The total actual variable manufacturing overhead cost for the period was $63,000. - The company produced 15,000 units of finished goods during the period. What is the variable overhead efficiency variance? Multiple Choice $2,631U $2,700U $2,631F $2,700F