Use the following to answer questions 90-92: Tantanka Manufacturing Company uses a standard cost system with machine-hours as the activity base for overhead. The following information relates to production for last year: Total budgeted overhead (at denominator level of activity)... Total applied overhead. Total actual overhead. Variable Fixed $432,000 $684,000 $410,400 $649,800 $456,000 $655,500 The standard machine-hours allowed for actual output during the year were 7,600. The actual machine-hours incurred were 7,500. Chapter 11 Flexible Budgets and Overhead Analysis 92. What was Tantanka's variable overhead efficiency variance? A) $5,400 favorable B) $5,472 unfavorable C) $21,600 unfavorable D) $51,000 unfavorable (SH-AH) XSR (21600-7.500) X Answer: A Level: Hard LO: 4