Oslund Corporation produces a single product. The standard costs for one unit of its Capital product are as follows: (Click the icon to view the standard costs for one unit.) During November Year 2, 3,900 units of Capital were produced. The costs associated with November operations were as follows: (Click the icon to view the costs.) What is the variable overhead efficiency variance for Capital for November Year 2? 1. $3,900 unfavorable. 2. $3,900 favorable. 3. $1,800 unfavorable. 4. $1,800 favorable x Data table 35,100 Material purchased (35,100 pounds at $1.00 per pound) $ Material used in production (31,200 pounds) Direct manufacturing labor (19,800 hours at $7.75 per hour) Variable manufacturing overhead incurred 153,450 120,780 Data table $ 6.30 Direct materials (7 pounds at $0.90 per pound) Direct manufacturing labor (5 hours at $13 per hour) Variable manufacturing overhead (5 hours at $6 per hour) 65.00 30.00 Total $ 101.30