Keenes Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the static budget, Keenes expected to incur the following: (Click the icon to view the static budget information.) During August, Keenes actually used 800 machine hours to make 86 connectors and spent $5,200 in variable manufacturing costs and $8,800 in fixed manufacturing overhead costs. Calculate the variable overhead efficiency variance for Keenes. A. $2,110 F B. $1,090 F OC. $510 F More Info D. $1,600 U 1,000 machine hours per month (100 connectors x 10 machine hours per connector) $8,500 in variable manufacturing overhead costs $8,525 in fixed manufacturing overhead costs