A company using standard costing allocates variable manufacturing overhead (VMOH) using direct-labor hours consumed by its products.If the efficiency variance for direct labor for a particular product is $20,000 (F) for a particular period, the efficiency variance for the product's VMOH for that period is

Unfavorable but dollar magnitude may be different

Favorable but dollar magnitude may be different

$20,000 F

$20,000 U