Juhasz Corporation makes a product with the following standards for direct labor and variable overhead: Standard Quantity Standard Price or Hours or Rate Direct labor 0.70 hours $ 37.00 per hour Variable overhead 0.70 hours $ 5.70 per hour In August the company produced 9,600 units using 6,850 direct labor-hours. The actual variable overhead cost was $36,990. The company applies variable overhead on the basis of direct labor-hours. The variable overhead efficiency variance for August is:a. $702 Ub. $741 Uc. $702 Fd. $741 F