Answer options:

320 Favorable

123 Unfavorable

580 Favorable

380 Favorable

Wadding Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most recent month, the company based its budget on 5,600 machine-hours. Budgeted and actual overhead costs for the month appear below: Original Budget Based on 5,600 Machine-Hours Actual Costs $ 12,880 56,000 $ 13,830 56,840 Variable overhead costs: Supplies Indirect labor Fixed overhead costs: Supervision Utilities Factory depreciation Total overhead cost 21,700 7,900 8,900 $ 107,380 21,340 7,970 9,210 $ 109, 190 The company actually worked 5,960 machine-hours during the month. The standard hours allowed for the actual output were 5,950 machine-hours for the month. What was the overall variable overhead efficiency variance for the month