Facebook Inc. recently had a corporate meeting to finalize their standard costs. In the meeting, they decided the direct labor standard to be 18 hours per unit of output. Each employee has a standard wage rate of $20 per hour. The standard variable overhead rate is $13 per hour. During April, employees worked 13.400 hours. The direct labor rate variance was $9.470 favorable, the variable overhead rate variance was $13.400 unfavorable, and the direct labor efficiency variance was $15.700 unfavorable. What is Facebook's variable overhead efficiency variance? Multiple Choice $13,400 unfavorable 0 $10,205 untavorable 10 205 unfavor 0 $23,605 un 23 605 untavorable $10,205 favorab