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23. A manufacturing company that has only one product has established the following standards for its variable manufacturing overhead. Variable manufacturing overhead standards are based on machine-hours. Standard hours per unit of output 3.40 machine-hours Standard variable overhead rate $10.75 | per machine-hour The following data pertain to operations for the last month: machine- Actual hours 9,200 hours Actual total variable manufacturing overhead cost $95,800 Actual output 2,500 | units What is the variable overhead efficiency variance for the month? $7,433 F $7.525 U $7.433 U $3,952 U