Cullumber Delites had the following projected and incurred the following production and cost data shown below: Actual Variable MOH Incurred $2400 Actual Quantity of the Cost Driver (AQ) 870 hours Standard Quantity of the Cost Driver (SQ) 750 hours Standard Price per usage of cost driver (SP) $2.30/hr What is the Variable-MOH Efficiency Variance? O $276 unfavorable O $399 unfavorable O $399 favorable O $276 favorable