Carvelle Cabinets set the following standard cost per unit for 2018.

Fixed overhead (4 machine hours at $10)

$40

Variable overhead (4 machine hours at $8)

$32

The standards were set based on a capacity of 20 000 machine hours.During the year, 5100 units were produced.

Fixed overhead

$205 000

Variable overhead

$165 750

Actual machine hours

19 800

What was Carvelle's variable overhead efficiency variance?

Select one:

A.

$2550 unfavourable

B.

$4800 favourable

C.

$7350 unfavourable

D.

$4800 unfavourable