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Welcome Corporation products metal telephone poles. In the most recent month, the company budgeted production of 4, 100 poles. Actual production was 4, 400 poles. According to standards, each pole requires 7.0 machine-hours. The standard variable MOH rate is $2.50 per machine-hour. The actual machine-hours for the month were 31, 140 machine-hours. The actual variable MOH cost for the month was $83, 787. The variable OH efficiency variance is: a. $850 Favorable. b. $850 Unfavorable. c. $6, 787 Unfavorable. d. $6, 787 Favorable. e. None of the above