TB MC Qu. 10-48 (Static) 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: es Actual hours Actual total variable manufacturing overhead cost Actual output What is the variable overhead efficiency variance for the month? 3.5 hours $15.20 per hour 3,800 hours $59,090 800 units