B MC Qu. 10-34 (Algo) The following standards for variable.. he following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 5.6 hours Standard variable overhead rate $12.00 per hour The following data pertain to operations for the last month: Actual hours 2, 550 hours Actual total variable manufacturing overhead cost $31, 210 Actual output 200 units What is the variable overhead efficiency variance for the month? Multiple Choice $17,770 U $17160 U O $610 U