URGENT I WILL UPVOTE

You have extracted the following from Bobble Cushions Ltd.s records from last period:

	Budget		Actual
Production	1,600	Units	1,900	Units
Variable Production Overhead Cost	$9,600		$11,200
Labour Hours Worked	4,800	Hours	6,100	Hours

What are the variable production overhead variances for last period?

Expenditure Efficiency

1. 1,000 (F) 400 (A)
2. 1,000 (A) 400 (F)
3. 1,000 (F) 800 (A)
4. 1,000 (A) 800 (F)