14. Cady Machine Shop used 15,000 machine hours during January. Budgeted production included 12,000 units, using 10,800 machine hours, Budgeted variable manufacturing overhead costs per machine-hour is $22.50. 15,000 units were actually produced during the month. What is the variable overhead efficiency variance for Cady? 9 Select one: a. $33,750 Unfavorable b. $67,500 Unfavorable c. $67,500 Favorable d. $33,750 Favorable fixed manufacturing overhead allocated to actual 15. The difference between budgeted fixed manufacturing overhead output units achieved is called. Select one: a. A flexible budget variance. b. An efficiency variance c. A manufacturing overhead flexible budget variance d. A production volume variance