Assume that variable overhead is applied based on direct labor hours. If direct labor efficiency variance is favorable by the amount of $10,000, which of the following is true?

	A.	The variable overhead spending (price) variance is favorable.
	B.	The variable overhead efficiency variance is favorable by the amount of $10,000.
	C.	The variable overhead resources were used less than expected.
	D.	The variable overhead efficiency variance is favorable.