Corie Engineering makes a product with the following standards for variable manufacturing overhead: Variable manufacturing overhead is applied to the product on the basis of standard direct labor-hours. The following events occurred during March: - 2,750 units of the product were produced during March. - 1,080 direct labor hours were worked during March. - Actual variable manufacturing overhead rate during March was $8.65 per direct labor hour. Variable manufacturing overhead efficiency variance for March is: $285.00 favorable $173.00 favorable $200.00 favorable , $180.00 favorable