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: $26,360 Actual machine-hours worked: 3.300 hours Variable overhead rate variance: $5,970 U Total variable overhead spending varlance: $8,360 U The variable overhead efficiency variance for July is: Multiple Choice $2.390 U $14,330 U O $14,330 F $2.390 F