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 $8.10 per hour In January the company produced 4,400 units using 900 direct labor-hours. The actual variable overhead rate was $8.00 per hour The variable overhead efficiency variance for January is: Multiple Choice $162 F $160 U $162 U $160 F O Type here to search