Tatham Corporation produces a single product. The standard costs for one unit of its Focal product are as follows: (Click the icon to view the standard costs for one unit.) During November Year 2, 3,500 units of Focal were produced. The costs associated with November operations were as follows: EE(Click the icon to view the costs.) What is the variable overhead efficiency variance for Focal for November Year 2? 1. $3,500 favorable Data Table 2. $3,500 unfavorable. Data Table 3. $4,000 favorable. 4. $4,000 unfavorable. Material purchased (35,000 pounds at $0.80 per pound) Direct materials (8 pounds at $0.70 per pound) $ 5.60 $ 28,000 Direct labor (2 hours at $8 per hour) 16.00 Material used in production (31,500 pounds) 14.00 Variable manufacturing overhead (2 hours at $7 per hour) Direct labor (7,500 hours at $7.50 per hour) 56,250 $ 35.60 Variable manufacturing overhead incurred Total 55,500 Done Print Print Done Click to select your