54. Hamilton Pty Ltd uses a standard costing system for product costing. The company uses direct labour hours as the cost driver to apply overhead costs. The following amounts were budgeted for the year: Planned productionunits 5i] DUE] Direct labour hours 200 UUU Variable overhead $1 DUE] DUE] Fixed overhead $500 UUU The following were the actual results: Actual productionunits 48 DUO Direct labour hours 195 UUU 1variable overhead $950 DUO Fixed overhead $510 UUU Calculate the amount of variable overhead efficiency variance. A. $25 000 favourable B. $25 000 unfavourable C. $15 000 favourable D. $15 000 unfavourable