the following information relates to steele manufacturing's overhead costs for the month...

The following information relates to Steele Manufacturing's overhead costs for the month: Steele allocates variable manufacturing overhead to production based on standard direct labor hours. Steele reported the following actual results for last month: actual variable overls ad,$35,100; actual fixed overhead, $15,000; actual production of 5,400 units at 2.2 direct labor hours per unit. The standard direct labor time is 2.6 direct labor hours per unit. Compute the variable overhead efficiency variance. (Round the answer to the nearest dollar.) A. $4,831U B. $5,378F C. $5,378U D. $4,831F