x Actual. Budget 1.250 1,600 Skirts made and sold $29 $30 Selling price per skirt Yards of fabric per skirt 1.92 Cost per yard of fabric $2.95 $2.73 Time in hours to sew one skirt 0.5 0.6 Cost of direct labor per hour) $15 $14 Variable overhead costs $3,825 $3,235 utilities, sewing machine maintenance, etc.) Fixed overhead costs $4.950 $4,650 store rent, insurance, etc.) What is the variable overhead efficiency variance? $5555 55550 5421255 5421250