The following information relates to Reinhardt Manufacturing's overhead costs for the month: Static budget variable overhead Static budget fixed overhead Static budget direct labor hours. $15,400 $5,300 1,380 hours 6,000 units e 21 Static budget number of units Reinhardt allocates variable manufacturing overhead to production based on standard direct labor hours Reinhardt reported the following actual results for last month: actual variable overhead, $15,700 actual fixed overhead, $5,100, actual production of 5,800 units at 0.21 direct labor hours per unit. The standard direct labor time is 0.23 direct labor hours per unit. Compute the variable overhead efficiency variance. (Round intermediate calculations to two decimal places and the answer OA. $1,295 U OB. $826 F OC. $1,295 F OD. $826 U