Item15 0.06 points eBookCheck my workCheck My Work button is now disabled2Item 15 The following standards for variable manufacturing overhead have been established for a company that makes only one product: Standard hours per unit of output 7.4 hours Standard variable overhead rate $ 13.80 per hour The following data pertain to operations for the last month: Actual hours 2,775 hours Actual total variable manufacturing overhead cost $ 38,995 Actual output 200 units What is the variable overhead efficiency variance for the month?