Access Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget, Access expected to incur the following: (Click the icon to view the static budget information.) During August, Access actually used 500 machine hours to make 86 connectors and spent $5,300 in variable manufacturing costs and $9,100 in fixed manufacturing overhead costs. Calculate the variable overhead efficiency variance for Access. O A. $4,050 F O B. $325 U C. $4,375 F D. $3,725 F More Info 400 machine hours per month (40 connectors x 10 machine hours per connector) $4,500 in variable manufacturing overhead costs $6,210 in fixed manufacturing overhead costs Print Done Access Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget, Access expected to incur the following: (Click the icon to view the static budget information.) During August, Access actually used 500 machine hours to make 86 connectors and spent $5,300 in variable manufacturing costs and $9,100 in fixed manufacturing overhead costs. Calculate the variable overhead efficiency variance for Access. A. $4,050 F B. $325 U O C. $4,375 F D. $3,725 F