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