Fatimah Almenhaly is a supervisor and the head of variance analysis for Eastern Michigan Universitys Food Services subdivision. Fatimah is attempting to zero in on the reasons behind differences between the Food Services actual results and its flexible budget.

The standard cost card for an individual serving is reproduced here:

EMU Food Services Standard Cost Card
Inputs	Standard Quantity/Hours	Standard Price/Rate	Standard Cost
Direct Materials	0.5 pounds	$2.50/pound	$ 1.25
Direct Labor	0.2 hours	$10/hour	$ 2.00
Variable Manufacturing Overhead	0.2 hours	$12/hour	$ 2.40
Total Standard Cost per Unit			$ 5.65

At the end of the period, EMU Food Services actual inputs and costs were determined to be:

Actual Production	20,000
Actual Direct Materials Cost	$ 27,000
Actual Direct Materials Purchased	11,000
Actual Direct Materials Used	10,500
Actual Direct Labor Hours	4,300
Actual Direct Labor Cost	$ 44,000
Actual Variable Manufacturing Overhead	$ 47,500

What will Fatimah find for EMU Food Services Variable Overhead Efficiency Variance?

Group of answer choices

500 Favorable

3,600 Unfavorable

3,600 Favorable

500 Unfavorable