The following data are the actual results for Marvelous Marshmallow Company for August.

Actual output		10,000	cases
Actual variable overhead	$	419,000
Actual fixed overhead	$	139,000
Actual machine time		36,400	machine hours

Standard cost and budget information for Marvelous Marshmallow Company follows:

Standard variable-overhead rate	$	11.00	per machine hour
Standard quantity of machine hours		3	hours per case of marshmallows
Budgeted fixed overhead	$	132,000	per month
Budgeted output		11,000	cases per month

Required:

1.	Use any of the methods explained in the chapter to compute the following variances. (Indicate the effect of each variance by selecting "Favorable" or "Unfavorable". Select "None" and enter "0" for no effect (i.e., zero variance).)
	a.) Variable-overhead spending variance= $18600 Unfavorable b.)Variable overhead efficiency variance= $37400 Unfavorable Why is B wrong??