Ritz Company's standard variable overhead rate is 3 TL per direct labor hour, and each unit requires 2 standard direct labor hours. During October, Ritz recorded 12.000 actual direct labor hours, 37.000 TL actual variable overhead costs, and 5.800 units of product manufactured. What is the variable overhead efficiency variance for October for Ritz? Ltfen birini sein: a. 600 TL unfavorable b. 1.200 TL unfavorable c. 2.200 TL unfavorable d. 2.200 TL favorable