San Bernardino Corporation manufactured 130,000 buckets during March. The variable overhead cost-allocation base is $5.30 per machine-hour. The following variable overhead data pertain to March: Actual Budgeted Production 130,000 units 130,000 units Machine-hours 9,500 hours 9,000 hours Variable overhead cost per machine-hour $5.35 $5.30 What is the variable overhead efficiency variance? A. $2,675 favorable B. $2,675 unfavorable. C. $2,650 unfavorable D. $2,650 favorable