Dirickson inc. has provided the following data concerning one of the products in its standard cost system. variable manufacturing overhead is applied to products on the basis of direct labor-hours. inputs standard quantity or hours per unit of output standard price or rate direct materials 7.6 ounces $ 9.40 per ounce direct labor 0.10 hours $ 18.00 per hour variable manufacturing overhead 0.10 hours $ 5.30 per hour the company has reported the following actual results for the product for july: actual output 7,600 units raw materials purchased 63,000 ounces actual cost of raw materials purchased $ 541,800 raw materials used in production 57,750 ounces actual direct labor-hours 820 hours actual direct labor cost $ 16,072 actual variable overhead cost $ 4,592 the variable overhead efficiency variance for the month is closest to: multiple choice $336 f $318 f $336 u $318 u