Derf Corporation uses a standard cost system in which it applies manufacturing overhead on the basis of standard direct labor-hours. Two direct labor-hours are required for each unit produced. The denominator activity was set at 11,400 units. Manufacturing overhead was budgeted at $114,000 for the period; 20 percent of this cost was fixed. The 22,000 hours worked during the period resulted in production of 10,400 units. Variable manufacturing overhead cost incurred was $93,000 and fixed manufacturing overhead cost was $24,000.

The variable overhead efficiency variance for the period was:

a. $1,200 Unfavorable

b. $5,000 Unfavorable

c. $4,800 Unfavorable

d. $2,000 Unfavorable