Baby Frames, Inc. evaluates manufacturing overhead by using variance analysis. The following information applies to the month of May: Actual Budgeted Number of frames manufactured 19,000 20,000 Variable overhead costs $4,100 $2 per direct labor hour Fixed overhead costs $22,000 $20,000 $1 per unit Direct labor hours 2,100 hours. 0.1 hour per frame What is the variable overhead efficiency variance? 0 $200 favorable. $200 unfavorable. $400 favorable. $400 unfavorable.