Hottie Inc., has the following standard and actual costs for the period. Hattie Ine Standard Cocte The Budgeted Fixed OH rate is based on the expected operating level of 8,000 units per month. During the month, Hottie produced 9,000 units and used 31,000 Direct Labor Hours. Actual Variable Overhead costs were $136,500. Actual Fixed Overhead costs were $73,500. What was the Variable OH Efficiency Variance? 20,000 Favorable 1,500 Favorable 20,000 Unfavorable 18,500 Favorable 1,500 Unfavorable 18,500 Unfavorable