Tiger King (TK) manufacturing manufactures oversized pet-beds for that large carnivore in your life.TK made 16,000 pet-beds during the year of 2019. The overhead cost-allocation base is $31.50 per machine-hour. The following variable overhead data pertain to 2019: Actual Budgeted Production 16,000 units units Machine-hours 7,875 hours 9,000 hours Variable overhead cost per $31.00 $31.50 machine-hour: What is the variable overhead efficiency variance? $4,500 unfavorable $3,937.50 unfavorable $4,500 favorable $3.937.50 favorable A