The following standards for variable manufacturing overhead…

The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 8.2 hours Standard variable overhead rate $14.60 per hour   The following data pertain to operations for the last month: Actual hours 2,875 hours Actual total variable manufacturing overhead cost $42,715 Actual output 150 units   What is the variable overhead efficiency variance for the month?