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: $26,140 - Actual machine-hours worked: 3,200 hours - Variable overhead rate variance: \$5,820 U - Total variable overhead spending variance: $8,140U The variable overhead efficiency variance for July is: $2,320U$13,960F$2,320F$13,960U