in (L) company the standard cost of an output unit, based on a denominator level of 4,000 output units per year, included 6 machine-hours of variable manufacturing overhead at $8 per hour and 6 machine-hours of fixed manufacturing overhead at $15 per hour. Actual output produced was 4,300 units. Variable manufacturing overhead incurred was $241,400. Fixed manufacturing overhead incurred was $373,000. Actual machine-hours were 28,400. Calculate the variable overhead efficiency variance and indicate whether it is favorable For unfavorable U