Acuba Co. was analyzing variances at one of its plants. A standard production run for one of Acuba's products required 10,000 raw material units at a budgeted cost of $1.00 per unit. Problems during production resulted in the use of 12,000 units at an average price of $1.10 per unit. What amount would be the efficiency variance? A. $1,000 B. $2,000 C. $2,200 D. $3,200