Bonnie Company has a direct labor standard of 35 hours per unit of output. Each employee has a standard wage rate of $54 per hour. The standard variable overhead rate is $30 per hour. During March, employees worked 15,100 hours. The direct labor rate variance was $11,170 favorable, the variable overhead rate variance was $15,100 unfavorable, and the direct labor efficiency variance was $17,400 unfavorable. What is the variable overhead efficiency variance? Multiple Choice $9,667 favorable $24,767 unfavorable O $15,100 unfavorable