The following standards for variable manufacturing overhead have been established for a company that makes only one product: 7.5 Standard hours per unit of output Standard variable overhead rate 5.4 hours $11.80 per hour points Skipped The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost Actual output 2,525 hours $30,395 250 units What is the variable overhead efficiency variance for the month? Multiple Choice O $600 F $15.930F $13.865 U $14,465 U Nikkel Corporation, a merchandising company, reported the following results for July $494,000 Sales Cost of goods sold (all variable) $175,600 Total variable selling expense $23,500 Total fixed selling expense $23,000 Total variable administrative son $10.000 expense Total fixed administrative $34,800 expense The contribution margin for July is: Multiple Choice $318.400 0 $436.200 0 $227100 0 $284.900