56) Comfort Company manufactures pillows. The year's operating budget is based on production of 25,000 pillows with 0.75 machine-hour allowed per pillow. Budgeted variable overhead overhead rate per machine hour was $25. Actual production for 2020 was 27,000 pillows using 19,050 machine-hours. Actual variable overhead costs were $23 per machine-hour. Calculate the variable overhead efficiency variance. For cost variances, you must state the type too -Unfavorable (U) or Favorable (F)