The Maxit Corporation has a standard costing system in which variable manufacturing overhead is assigned to production on the basis of standard machine-hours. The following data are available for July: Actual variable manufacturing overhead cost incurred: $25,480 Actual machine-hours worked: 2,900 hours Variable overhead rate variance: $5,370 U Total variable overhead spending variance: $7,480 U The variable overhead efficiency variance for July is: Multiple Choice $2,110 U $12,850 U $12,850 F $2,110 F