Sweetie Sippies scheduled 500 sippy cups for production during January, with the following budgeted costs of production.

Direct materials 2.5 units of plastic per cup @ $1.50 per unit

Direct labor 0.10labor hours per cup @$13 per hour

Variable Overhead 0.10 labor hours per cup @11.50 per hour

Fixed Overhead $3,200 per month

For the month of January, the company actually produced 480 cups using 1,150 units of plastic purchased at $1.75 per unit, and 45 direct labors at a rate of $12.50 per hour. It also incurred actual variable overhead at a rate of $13 per direct labor hour, and fixed overhead of $3,150 for the month. What is the company's Variable Overhead Efficiency Variance for the month of January?

$50 Unfavorable

$78 Unfavorable

$50 Favorable

$78 Favorable