Bonnie Company has a direct labor standard of 18 hours per unit of output. Each employee has a standard wage rate of $20 per hour. The standard variable overhead rate is $13 per hour. During March, employees worked 13,400 hours. The direct labor rate variance was $9,470 favorable, the variable overhead rate varlance was $13,400 unfavorable, and the direct labor efficiency variance was $15,700 unfavorable. What is the variable overhead efficiency varlance? Multiple Choice $13,400 unfavorable $10,205 unfavorable $10,205 favorable $23,605 unfavorable