24) Mongar Corporation applies manufacturing overhead to products on the basis of standard machine-hours. Budgeted and actual overhead costs for the most recent month appear below:

	Original Budget			Actual Costs
Variable overhead costs:
Supplies	$	7,980		$	8,230
Indirect labor		29,820			29,610
Total variable manufacturing overhead cost	$	37,800		$	37,840

The original budget was based on 4,200 machine-hours. The company actually worked 4,350 machine-hours during the month and the standard hours allowed for the actual output were 4,190 machine-hours. What was the overall variable overhead efficiency variance for the month?

• $130 Unfavorable

• $950 Favorable

• $1,440 Unfavorable

• $1,310 Favorable