Bluecap Company uses a standard cost system and flexible budgets for control purposes. The following budgeted information pertains to 2021 : During 2021, Bluecap worked 48,000 DLHs and manufactured 9,800 units. The actual factory overhead cost for the year was \$11,000 greater than the flexible budget amount for the units produced, of which $4,000 was due to fixed factory overhead, In preparing a budget for 2022 bluecap decided to raise the level of operation to 90% of capacity (a level it considers to be "practical capacity"), to manufacture 9,200 units at a budgeted total of 27,600 Duts. The variable overheod efficiency variance in 2021 for Bluecap Company was. (Round your intermediate calculation to 2 decimal places.) Multiple Choice $3,440 favorable. $8,000 unfavorable. $9,200 favorable. $11,440 unfavorable. $17,200 unfavorable