The following information is available for Aina Company.

Estimated for Year 1:
Estimated total manufacturing overhead	$100,000
Estimated direct labor hours	40,000 hours
Actual data for Year 1 are as follows:
Actual total manufacturing overhead	$90,000
Variable overhead spending variance	$22,500 favorable

The number of units produced during Year 1 was 1,000. The standard number of direct labor hours to be worked to produce each unit is 50. Given this information, the variable manufacturing overhead efficiency variance is

A. $10,000 unfavorable

B. $10,000 favorable

C. $25,000 unfavorable

D. $25,000 favorable

E.$12,500 unfavorable

F. $12,500 favorable

G. $32,500 unfavorable

H. $32,500 favorable