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 $8.60 per hour. In January the company produced 4,700 units using 1,000 direct labor-hours. The actual variable overhead rate was $8.50 per hour. The variable overhead efficiency variance for January is: Multiple Choice $510U $510 56 here to search Multiple Choice $5100 $510 E $516 F $5160