The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 8. 1 hours Standard variable overhead rate $14.85 per hour The following data pertain to operations for the last month: Actual hours 8, 600 hours Actual total variable manufacturing overhead cost $130, 720 Actual output 1, 000 units What is the variable overhead efficiency variance for the month? Multiple Choice O $7,600 F O $2,835 F O $7,600 U $7,425 U