Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 0.20 hours per unit. The variable overhead rate standard is $10.00 per hour. In January the company produced 4.900 units using 1.050 direct labor-hours. The actual variable overhead rate was $9.90 per hour. The variable overhead efficiency variance for January is: Multiple Choice $700 F O O $693 U o $700 U O $693 F