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4. The following information pertains to Gina Production Company costs for 2017: Actual cost data for 5,500 units: Actual factory overhead costs ($16,500 is fixed)$ 31,625 Actual direct labor costs (11,500 hours) $134,550 Standard cost data for 5,000 units: Direct labor hours Labor rate Variable factor overhead Fixed factory overhead 2 hours/unit $12.00/unit $22,500 13,500 If the variable overhead rate is applied based upon direct labor hours, what is the variable overhead efficiency variance for Gina Production Company? a. $1,125 F b. $2,250 U c. $1,125 U d. $2,250 F