Ravena Labs., Inc. makes a single product which has the following standards:

Variable manufacturing overhead is applied on the basis of direct labor hours. The following data are available for October:

3,750 units of compound were produced during the month.

There was no beginning direct materials inventory.

The ending direct materials inventory was 2,000 ounces.

Direct materials purchased: 12,000 ounces for $225,000.

Direct labor hours worked: 5,600 hours at a cost of $67,200.

Variable manufacturing overhead costs incurred amounted to $18,200.

Variable manufacturing overhead applied to products: $18,375.

The variable overhead efficiency variance for October is:

Select one:

a.$1,400 favorable

b.$1,225 unfavorable

c.$1,900 unfavorable

d.$2,700 favorable