overhead at $80\%$ of capacity is $$3,150,$ of which $$1,350$ is fixed overhead. For December, the actual factory overhead cost was $$3,800$ for $840$ actual DLHs$,$ of which $$1,300$ was for fixed factory overhead.

Assuming the use of a two$-$way breakdown $($decomposition$)$ of the total overhead variance, what is the factory overhead efficlency varlance for Insight Company in December?

Multiple Choice

$$425$ unfavorable.

N$/$A$-$thls varlance does not exlst under a two$-$way breakdown of the total overhead varlance.

$$90$ unfavorable.

$$150$ unfavorable.

$$225$ favorable.