Zacher Corporation makes a product with the following standards for direct labor and variable overhead: Direct labor Variable overhead Standard Quantity or Hours 0.3 hours 0.3 hours Standard Price or Rate $24.00 per hour $10.00 per hour Standard Cost Per Unit $7.20 $3.00 In February, the company's budgeted production was 4,400 units, but the actual production was 4,650 units. The company used 1,230 direct labor-hours to produce this output. The actual variable overhead cost was $13,131 The company applies variable overhead on the basis of direct labor-hours. De The variable overhead efficiency variance for February is: O $1,650 F 0 $1,650 U O $1,690 F $1,690 U