AU Use the information below to answer the following question(s). Wills Corporation manufactures Industrial-sized gas fumaces and uses budgeted machine - hours to allocate variable manufacturing overhead. The following information portains to the company's manufacturing overhead data: a Budgeted output V Budgeted machine - hours Budgeted variable manufacturing overhead costs for 30,000 units W Actual output produced Actual machine-hours used Actual variable manufacturing overhead costs DI + What is the variable overhead officiency variance? 30,000 units 10,000 hours $322,500 44,000 units 14,400 hours $484,000 0 en det 8 O A $8,600 favourable OB. $141.000 favourable C. $141.900 unfavourable OD. $8,000 unfavourable ani IV