13. Dairy Delites had the following projected and incurred the following production and cost data shown below:

Actual Variable MOH Incurred	$2,328
Actual Quantity of the Cost Driver (AQ)	850 hours
Standard Quantity of the Cost Driver (SQ)	780 hours
Standard Price per usage of cost driver (SP)	$2.30/hr.

What is the Variable-MOH Efficiency Variance?

A) $161 unfavorable

B) $161 favorable

C) $373 unfavorable

D) $373 favorable