Capital Manufacturing designs and manufactures bathtubs tor home and commercial applications. Capital recorded the following data for its commercial bathtub production line during the month of March:

Standard DL hours per tub 3

Standard overhead rate per DL hour $6.50

Standard overhead cost per unit $19.50

Actual overhead costs $22750

Actual DL hours 3250

Actual overhead cost per machine hour $7.00

Actual tubs produced 1100

What is the variable manufacturing overhead efficiency variance in March?

A. $1625 favorable

B. $325 unfavorable

C. $1625 unfavorable

D. $325 favorable