Crane Delites had the following projected and incurred the following production and cost data shown below: Actual Variable MOH Incurred $2300 Actual Quantity of the Cost Driver (AQ) 880 hours Standard Quantity of the Cost Driver (SQ) 740 hours Standard Price per usage of cost driver (SP) $2.30/hr What is the Variable-MOH Efficiency Variance? O $322 favorable $276 unfavorable O $322 unfavorable O $276 favorable