Raven Company applies overhead based on direct labor hours. The variable overhead standard is $8\mathrm{.}5$ hours at $$17\mathrm{.}50$ per hour. During July, Raven spent $$512,569$ for variable overhead. $24,380$ labor hours were used to produce $2,900$ units. What is the variable overhead efficiency variance?

Multiple Choice

$$4,725$ favorable

$$375,900$ favorable

$$ $$85,919$ favorable

$$ $$85,919$ unfavorable