help asap plz!

Raven applies overhead based on direct Labor hours, The variable overhead standard is 4.0 hours at $13.0 per hour, During July, Raven spent $196,700 for variable overhead 14,890 labor hours were used to produce 3,900 units. What is the variable overheod efficiency variance? Mutiple Choice 59.230 favorable $142,870 favorable $3,130 favorable $3.130 unfevorable