The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs: Actual total factory overhead cost incurred$35,000 Actual fixed overhead cost incurred$14,000 Budgeted fixed overhead cost$10,000 Actual machine hours 8,000 Standard machine hours allowed for the units manufactured 4,900 Denominator volumemachine hours 8,500 Standard variable overhead rate per machine hour$3 The variable factory overhead efficiency variance, to the nearest dollar, is:

Multiple Choice$9,700 favorable.$10,100 unfavorable.$9,300 unfavorable.$10,800 favorable.$10,200 favorable.