Insight Company's standard factory overhead rate is $3.60 per direct labor hour (DLH), calculated at 90% capacity=800 standard DLHs. In December, the company operated at 80% of capacity, or 711 standard DLHs. Budgeted factory overhead at 80% of capacity is $3,210, of which $1,250 is fixed overhead. For December, the actual factory overhead cost was $4,450 for 810 actual DLHs, of which $1,280 was for fixed factory overhead. Assuming the use of a four-way breakdown (decomposition) of the total overhead variance, what is the variable factory overhead efficiency variance for Insight Company in December? (Round your intermediate calculation to 2 decimal places.) Multiple Choice $273 unfavorable. O $333 unfavorable. $408 favorable. $833 unfavorable. $608 unfavorable