Ch. 10- The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit 6.6hours of output Standard variable 13.00 per hour overhead rate The following data pertain to operations for the last month: Actual hours Actual total variable 2675 hours $ 35,435 manufacturing overhead cost Actual output 250units Budgeted hours 1650 hours. Note the company had significantly more actual hours than budgeted hours of 1025 hours. What is the variable overhead efficiency variance for the month? B) $660 U A) $13,985 U C) $13,325 U D) $21,450 F