The following standards for ariable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 6.8 hours 13.20 per hour The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overheacd cost 2,700 hours $36,310 Actual output 200 units What is the variable overhead efficiency variance for the month? Multiple Choice S17,688 U $17.952F $670 U