50) The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 8.1 hours 14.85 per hour S The following data pertain to operations for the last month: Actual hours 8,600hours s 130.720 Actual total variable manufacturing overhead cost Actual output 1,000units What is the variable overhead efficiency variance for the month? A) $7,600 U B) S7,600 F C) $2,835 F D) $7,425 U