The Albright Company uses standard costing and has established the following standards for its single product: Direct Materials Direct Labour Variable Manufacturing Overhead 2 litres at $3 per litre 0.5 hours at $8 per hour 0.5 hours at $2 per hour During November, the company made 4,000 units and incurred the following costs: Direct Materials Purchased Direct Materials Used Direct Labour Used Actual Variable Manufacturing Overhead 8,100 litres at $3.10 per litre 7,600 litres 2,200 hours at $8.25 per hour $4,175 The company applies variable manufacturing overhead to products on the basis of direct labour hours. 4 What was the labour efficiency variance for November? A) $550 unfavourable, B) $1,050 unfavourable, $1,600 favourable. $1,600 unfavourable, 5. What was the total variable overhead variance for November? A) $175 unfavourable, B) $225 favourable. C) $225 unfavourable. $400 unfavourable