HAF produces a single product. The standard production requirement for each unit requires 0.80 variable overhead hours at a standard rate of $7 per hour. During the last year, HAF assembly line workers worked a total of 2,000 hours at a cost of $33,000 to HAF. Also last year, HAF manufactured 3,000 units of product. What was the company's variable overhead efficiency variance for the year? Multiple Choice $25,000 unfavourable $2,800 favourable $2,800 unfavourable Nil