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Raven Company applies overhead based on direct labor hours. The variable overhead standard is 1 1 . 0 hours at $ 2 0 . 0

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Raven Company applies overhead based on direct labor hours. The variable overhead standard is 11.0 hours at $20.00 per hour. During July, Raven spent
$957,569 for variable overhead. 47,380 labor hours were used to produce 4,350 units. What is the variable overhead efficiency variance?
Multiple Choice
$860,600 favorable
$9,400 favorable
$9,969 unfavorable
$9,969 favorable
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