Sapon Systems allocates manufacturing overheed based on machine hours, Each connector should require 8 machine hours. According to the static budget, Sapon expected to incur the following: (Click the icon to view the static budget information.) During August, Sapon actually used 400 machine hours to make 130 connectors and spent \\( \\$ 5,500 \\) in varlable manufacturing costs and \\( \\$ 8,800 \\) in fuxed manufacturing overhead costs. Calculate the variable overhead efficioncy variance 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 manufacturing overhead costs \\( \\$ 5,550 \\) in fixed manufacturing overinead costs