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The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 8.0

The following standards for variable manufacturing overhead have been established for a company that makes only one product:

Standard hours per unit of output 8.0 hours
Standard variable overhead rate $14.40 per hour

The following data pertain to operations for the last month:

Actual hours 2,850 hours
Actual total variable manufacturing overhead cost $41,770
Actual output 200 units

What is the variable overhead efficiency variance for the month?

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