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Roberts Corporation manufactured 1 0 0 , 0 0 0 buckets during February. The overhead cost - allocation base is $ 5 . 0 0

Roberts Corporation manufactured 100,000 buckets during February. The overhead cost-allocation base is $5.00 per machine-hour. The following variable overhead data pertain to February: Actual Production was 100,000 units, Actual Machine-hours was 9,800 hours, Actual Variable overhead cost per machine-hour was $5.25; Budgeted Production is 100,000 units, Budgeted Machine-hours is 10,000 hours, and Budgeted Variable overhead cost per machine-hour is $5.00. What is the variable overhead efficiency variance?
$1,000 favorable
$1,450 unfavorable
$2,450 unfavorable
None of these answers is correct.

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