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The next 7 questions are based on the following information The Melbourne Sunscreen Company (MSC) is a new business which manufactures a small number of lotions which help protect against sunburn. One of its newest products 'Beach in a Lotion' (BL) was first manufactured in 2021. Based on rough estimates, MSC's management accountant had come up with the budgeted costs of a unit of BL for its first year of production. These budgeted costs (i.e., standards) are used as a benchmark against which the actual cost of production is compared. The standard (or budgeted) direct costs per unit of BL (i.e., a 500ml tube) for 2021 are as follows: Direct materials: 0.1 kg per unit at $8.00 per kg Direct labour: 0.02 hours per unit at $35.00 per hour The following budget information also relates to 2021: Variable manufacturing overhead: allocated based on direct labour hours at an allocation rate of $32.00 per direct labour hour Budgeted fixed manufacturing overhead cost of $500,000 Budgeted production level of 60,000 units. The actual results for 2021 are as follows: Number of units produced: 50,000 units. The budgeted production target of 60,000 units was not achieved due poor upkeep of equipment which led to unscheduled maintenance. MSC should have serviced its equipment every 12 months but had failed to do so. . Direct materials purchased: 6,000 kg Direct materials used: 5,200 kg . Cost of direct materials purchased: $48,500 Direct labour used: 875 hours Cost of direct labour: $32,800 . Variable manufacturing overhead: $25,000 Fixed manufacturing overhead: X (Unfavourable) Question 20 2 pts Which of the following most closely reflects the variable manufacturing overhead efficiency variance in 2021 for MSC? $3.571 (Favourable) $3,571 (Unfavourable) $4.000 (Favourable) $4,000 (Unfavourable) O $10,400 (Favourable)