Thinnews Co., uses machine hours to allocate manufacturing overhead cost to outputs: Actual total overhead cost incurred $ 24,000 Actual fixed overhead cost incurred $ 10,000 Budgeted fixed overhead cost $ 11,000 Actual machine hours 5,000 Standard machine hours allowed for the units manufactured 4,800 Denominator level - machine hours 5,500 Standard variable overhead rate per machine hour $ 3.00 What is variable overhead efficiency variance? $2,100 unfavorable $560 unfavorable $600 unfavorable $1,500 favorable