Redel Inc. has the following results for the current period Actual Budget $ 150803 $ 157385 Fixed Overhead Units produced Direct labour hours 6680 6033 13360 11205 Fixed overhead is applied at $12 per direct labour hour. Variable overhead is applied at $27.50 per DLH. The standard hours per unit is 2 direct labour hours. Actual variable overhead was $334116. Which of the following amounts represents the variable overhead efficiency variance? (a negative number implies an unfavourable variance) Select one: O a. $25978 O b. $-23678 O c. $-25978 O d. $23678 Check