Franklin Glass Works production budget for the year ended November 30 was based on 200,000 units. Each unit requires 2 standard hours of labor for completion. Total overhead was budgeted at $900,000 for the year, and the fixed overhead rate was estimated to be $3.00 per unit. Both fixed and variable overhead are assigned to the product on the basis of direct labor hours. The actual data for the year ended November 30 are presented as follows.

Actual production in units	198,000
Actual direct labor hours	440,000
Actual variable overhead	$352,000
Actual fixed overhead	$575,000

Question

Franklins variable overhead efficiency variance for the year is

A.$33,000 unfavorable.

B.$35,520 favorable.

C.$66,000 unfavorable.

D.$33,000 favorable.