A company uses a standard costing system. At the end of the current year, the company provides the following overhead information: Actual overhead incurred:Variable $90,000 Fixed 62,000 Budgeted fixed overhead 65,000Variable overhead rate (per direct labor hour) 8 Standard hours allowed for actual production) 12,000 Actual labor hours used 11,000

What amount is the variable overhead efficiency variance? a)$8,000 favorable b)$8,000 unfavorable c)$6,000 favorable d)$2,000 unfavorable