A company has determined that the standard rate for labor is 2 direct labor hours per init produced. The variable overhead application rate is $1 per direct labor hour. If the company produces 1000 units with 1910 diret labor hours and the actual variable overhead is $2200, what is the variable overhead efficiency variance?

A. $90 Favorable

B. $90 Unfavorable

C. $100 Favorable

D. $100 Unfavorable