Corporation manufactured 200,000 boxes during April. The overhead cost-allocation base is $5.00 per machine-hour. The following variable overhead data pertain to April: Actual Production 200,000 boxes Machine-hours 9,000 hours Variable overhead cost per machine-hour $8.00 What is the variable overhead efficiency variance? A $5,000F B. $10,0000 C. $10,000F D. $5,000U Budgeted 200,000 boxes 10,000 hours $6.00