Question 14 (4 points) Ch. 10 - Dell Computers has established the following standards for variable manufacturing overhead for a laptop computer it manufactures: 7.2 Standard hours per unit of output hours Standard variable overhead rate $13.60 per hour Total Standard hours at 250 units 1,800 hours The following data pertain to operations for the last month: Actual hours 2,750 hours Actual total variable manufacturing overhead cost $38,090 Actual output 250 units What is the variable overhead efficiency variance for the month? $12,920 U $24.480 F $690 U $13,610 U