TB MC Qu. 9-73 (Static) Jupiter Co. applies overhead based on direct... Jupiter Co. applies overhead based on direct labor hours. The variable overhead standard is 4 hours at $12 per hour. During February, Jupiter Co. spent $113,400 for variable overhead. 9,150 labor hours were used to produce 2,400 units. What is the variable overhead efficiency variance? Multiple Choice O $5,400 favorable O $3,600 unfavorable $3,600 favorable O $1,800 favorable .