Harris Enterprises machines heavy-duty brake rotors that are used on commercial airliners. The company's management developed the following standard costs Standard direct labor hours per rotor 2.3 Standard overhead rate per direct labor hour $10.50 Actual activity for October Actual overhead costs incurred Actual direct labor hours Actual rotors machined $123,600 10,300 3,800 What is the variable manufacturing overhead efficiency variance in October? OA. $15,450 unfavorable OB. $15,450 favorable OC. $16,380 unfavorable OD. $16,380 favorable ***

What is the variabie manutacturing overhead efficency variance in October? A. 515.450 untavonable B. 515.450 tarvorable C. 516,300 untavorable D. 516.380 tovorable