The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output Standard variable overhead rate 5.2 hours $11.60 per hour The following data pertain to operations for the last month: Actual hours Actual total variable manufacturing overhead cost Actual output 2,500 hours $29,590 150 units What is the variable overhead efficiency variance for the month? Multiple Choice O $20,542U 0 0 0