QUESTION 3 The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output........ 4.2 hours Standard variable overhead rate.......... $11.55 per hour The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost....... Actual output.............. 8,600 hours $95.890 1.900 units What is the variable overhead efficiency variance for the month? $3,192 V $6,913 F $7,161 U $6,913 U