The following information is available for Aina Company:

Estimated total manufacturing: $100,000

Estimated direct labor hours: 40,000 hours

Actual data for year 1 are as follows:

Actual total manufacturing overhead: $90,000

variable overheard 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?

(12,500 favorable, $25,000 unfavorable, $32,500 favorable, $25,000 favorable, $32,500 unfavorable, $12,500 unfavorable, $10,000 unfavorable, $10,000 favorable)