Safeflower system allocates manufacturing overhead based on machine hours

Systems allocates manufacturing overhead based on machine hours. Each connector should require 10 machine hours. According to the state budget, safflower expected to incur the following: 800 machine hours per month (80 connectors a to machine hours per connector) $5,000 in variable manufacturing overhead costs $5, 550 in fixed manufacturing overhead costs During August, Sate flower actually used 400 machine hours to make 130 connectors and spent $5, 500 in variable manufacturing costs and $6, 400 in fixed manufacturing overhead costs. Calculate the variable overhead efficiency variance for safflower. A. $5, 625 F B. $ 3,000 U C. $ 2, 625 F D. $8, 625 F