Jane Glass Works uses a standard cost system in which manufacturing overhead is applied to units of product on the basis of direct labor-hours. Each unit requires two standard hours of labor for completion. The activity for the year was based on budgeted production of 200,000 units. Total overhead was budgeted at $900,000 for the year, and the fixed overhead rate was $3.00 per unit. The actual data pertaining to the manufacturing overhead for the year are presented below:

Actual Production	198,000	Direct labor hours
Actual DLH's	440,000
Actual Variable Overhead	$352,000
Actual fixed overhead	$575,000

Jane's variable overhead efficiency variance for the year is?

A) $33,000 unfavorable

B) $35,200 favorable

C) $35,200 unfavorable

D) $33,000 favorable

Please explain your answer