Porter Company uses standard costs for its manufacturing division Standards specify 0.1 direct labor hours per unit of product. The allocation base for variable overhead costs is direct labor hours. Al the beginning of the year, the budget for sale overheat costs included the following data Production volume 6.000 Budgeted variable overhead costs $18,000 Budgeted recabor hours (DLHO 600 hours At the end of the year, actual data were as follows Production wome 4,100 Actual variable overhead costs $15.200 Actual directors (DLI) 500 hours What is the water efficiency variance? (Round any relations to the recent, and your to the nearest dolar) OA $2,736 OB 12.400 OC 12.7 OD12ADOU