Kennedy Co. used 17173 machine-hours during January. The standard is 0.90 machine-hours to produce 1 unit, and Kennedy produced 17173 units during January. Budgeted variable manufacturing overhead cost per unit of output is $20.51. What is the variable overhead efficiency variance for Kennedy? Note that a negative number indicates an unfavourable variance.

Select one:

a. $39135

b. $-39135

c. $-35222

d. $35222