The following information for the past year available from Gas Company, a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred Actual fixed overhead cost incurred Budgeted fixed overhead cost Actual machine hours Standard machine hours allowed for the units manufactured Denominator volume-machine hours Standard variable overhead rate per machine hour $ 28,000 $ 11,000 $ 10,000 5,380 5,050 5,750 $ 3 Under a three-variance breakdown (decomposition) of the total factory overhead variance, the factory overhead efficiency variance is: Multiple Choice $1,790 unfavorable. O $790 favorable. o $2,390 favorable O $990 unfavorable. O $1,790 favorable