Sapon Systems allocates manufacturing overhead bared on machine hours. Each connoclor should require 8 machine hours. According to the static budget, Sapon expected to incur the following: (1) (Cick the icon to view the static budget information.) During August, \\( \\$ \\) apon actually used 400 machine hours to make 130 connectors and spent \\( \\$ 5,500 \\) in variable manufacturing costs and \\( \\$ 8,800 \\) in fixed manufacturing overhead costs, Calculate the variable overhead efficiency varianco for Sapon. A. \\( \\$ 500 \\mathrm{U} \\) B. \\( \\$ 8,000 \\mathrm{~F} \\) C. \\( \\$ 7,500 \\mathrm{~F} \\) D. \\( \\$ 8,500 \\mathrm{~F} \\) More info 480 machine hours per month (60 connectors \\( \\times 8 \\) machine hours per connector) \\( \\$ 6,000 \\) in variable manutacturing overhead costs \\( \\$ 5,550 \\) in fixod manufacturing overhead costs