Russo Corporation manufactured 21,000 air conditioners during November. The overhead cost - allocation rate is $33.25 per machine - hour. The following variable overhead data pertain to November: Production Machine - hours Variable overhead cost per machine - hour Actual 21,000 units 10,275 hours $33.00 Budgeted 23,000 units 11,500 hours $33.25 What is the variable overhead efficiency variance? A. $2,875.00 favorable B. $2,875.00 unfavorable C. $7,481.25 favorable D. $7,481.25 unfavorable