A factory provides you information about overheads for given period. Budgeted output 25,000 units, budgeted hours 4,000, budgeted fixed overhead OMR 10,000 and budgeted variable overhead OMR 6,000. Actual output 24,000 units, actual hours 3,750, actual fixed overhead OMR 11,000 and actual variable overhead OMR 5,500. Calculate variable overhead efficiency variance. a. OMR 225 F b. OMR 135 F O COMR 375 A O d. OMR 375 F