Insight Company's standard factory overhead rate is $3.73 per direct labor hour (DLH), calculated at 90% capacity - 700 standard DLHs. In December, the company operated at 80% of capacity, or 622 standard DLHS. Budgeted factory overhead at 80% of capacity is $3,060, of which $1,380 is fixed overhead. For December, the actual factory overhead cost was $4,410 for 770 actual DLHs, of which $1,330 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.) O $735 unfavorable O $400 unfavorable. O $535 favorable O $960 unfavorable, O $460 unfavorable