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SleepyDogs, Inc. makes dog beds and has budgeted 5 yards of fabric for each bed. The company produced 1,000 beds for the month, which was the budgeted production. There is one yard of waste material for each bed. The company purchased (and used) 4,800 yards of materials. The standard allocation rate for variable overhead (stuffing materials, piping, thread, and other non-direct product costs) is $6 per yard of direct materials. Actual indirect variable overhead came in at $33,600. The variable overhead efficiency variance is and is .