Brummer Corporation makes a product whose variable overhead standards are based on direct labor-hours. The quantity standard is 01 hours per unit. The variable overhead rate standard is $8.00 per hour. In January the company produced 8,700 units using 910 direct labor-hours. The actual variable overhead rate was $790 per hour The variable overhead efficiency variance for January is: Multiple Choice $320 F $316 U $320 U $316 F