5) Cold Products Corporation manufactured 27,000 ice chests during September. The variable overhead cost-allocation base is $11.75 per machine-hour. The following variable overhead data pertain to September: Production Machine - hours Variable overhead cost per machine-hour: Actual 27,000 units 13,500 hours $11.25 Budgeted 26,000 units 7,800 hours $11.75 What is the variable overhead efficiency variance? A) $63,450 unfavorable C) $66,975 unfavorable B) $6,750 favorable D) $56,700 unfavorable