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: $23,060 Actual machine-hours worked: 1,800 hours Variable overhead rote variances $3,720 Unfavorable Total variable overhead spending variance: $5,060 Unfavorable The variable overhead efficiency variance for July is Multiple Choice $8,780 Unfavorable $1340 Unfavorable 58,780 Favorable NE