The following standards for variable manufacturing overhead have been established for a company that makes only one product Standard hours per unit of output Standard variable overhead rate 8.2 hours $14.60 per hour The following data pertain to operations for the last month: 2,875 hours $42,715 Actual hours Actual total variable manufacturing overhead cost Actual output 150 units What is the variable overhead efficiency variance for the month? Multiple Choice $17.958 F $740 F $24,017 U $24.757 U