Hawthorn Company uses a standard costing system. During the past year, Hawthorn applied its variable manufacturing overhead (VMOH) costs to products using machine hours (MHS) as the allocation base. Additional information for the year just ended is:

Standard VOH rate $ 6.00 per standard MH

Actual Results:

total VMOH cost $66,824

VMOH Efficiency Variance $3,080 Favorable

VMOH Rate Variance $1,264 Unfavorable

If Hawthorn's standards call for 2 MHs per unit, actual units produced for the year were (choose the closest number):

A. 5,931 units

B. 5,720 units

C. 5,417 units

D. 11,440 units

E. None of above.