Fluegge 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 5.7 liters $ 5.40 per liter direct labor 0.70 hours $ 20.60 per hour variable manufacturing overhead 0.70 hours $ 5.50 per hour the company has reported the following actual results for the product for december: actual output 4,100 units raw materials purchased 25,100 liters actual price of raw materials $ 4.80 per liter actual cost of raw materials purchased $ 120,480 raw materials used in production 23,360 liters actual direct labor-hours 2,700 hours actual direct labor rate $ 21.20 per hour actual direct labor cost $ 57,240 actual variable overhead rate $ 5.90 per hour actual variable overhead cost $ 15,930 the labor efficiency variance for the month is closest to: multiple choice $3,604 u $3,604 f $3,502 f $3,502 u