Tex Metal Company manufactures a product that requires 2 machine hours per unit. The variable and fixed overhead rates were computed using expected capacity of 90,000 units (produced evenly throughout the year) and expected variable and fixed overhead costs, respectively of $540,000 and $900,000. During November, only 80,000 units were actually produced. Actual machine hours used were 165,000. Actual overhead incurred was $518,000 variable and $860,000 fixed. Refer to Tex Metal Company. The variable overhead efficiency variance for November was O $38,000 F $23,000 U. $15,000 U $38,000 U