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 incur 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 mach hour Under a three-variance breakdown (decomposition) of the total factory overhead variance, the factory overhead efficiency variance (to nearest whole dollar) is. Multiple Choice $690 unfavorable O $1490 unfavorable O $2.090 favorable $490 favorable $1490 favorable otal factory overhead cost incurred $31,000 ixed overhead cost incurred $18,000 fixed overhead cost $13,000 achine hours 5,180 machine hours allowed for the 4,950 nufactured tor volume-machine hours 5,650 variable overhead rate per machine $ 3 3