Answer Choices:

A. 400 Favorable

B.600 unfavorable

C. 1,400 favorable

D.1,400 unfavorable

E. 2,000 favorable

The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred Actual fixed overhead cost incurred Budgeted fixed overhead cost Actual machine hours Standard machine hours allowed for the units manufactured Denominator volume-machine hours Standard variable overhead rate per machine hour $24,000 $10,000 $11,000 5,000 4,800 5,500 $ 3.00 Under a three-variance breakdown (decomposition) of the total factory overhead variance, the factory overhead efficiency variance (to nearest whole dollar) is