TB MC Qu. 10-48 (Algo) The following standards for variable... The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate The following data pertain to operations for the last month Actual hours Actual total variable manufacturing overhead cost Actual output What is the variable overhead efficiency variance for the month? 7.8 hours $14.20 per hour 2,825 hours $40,835 250 units Multiple Choice $13345 U- 5720 U $12,425 U $27,090 F