Bonnie Company has a direct labor standard of 24 hours per unit of output. Each employee hos a standard wage rate of 532 per hour. The standard variable overhead rate is $19 per hour During March, employees worked 14,000 hours. The direct labor rate variance was $10,070 favorable, the variable overhead rate variance was $14.000 unfavorable, and the direct labor efficiency variance was $16,300 unfavorable. What is the variable overhead efficiency variance? Multiple Choice $23.678 unfavorable $14,000 unfavorable $9,678 favorable $9,678 unfavorable