Use the information below to answer the following question(s). Willis Corporation manufactures industrial - sized gas furnaces and uses budgeted machine - hours to allocate variable manufacturing overhead. The following information pertains to the company's manufacturing overhead data: Budgeted output Budgeted machine - hours Budgeted variable manufacturing overhead costs for 30,000 units Actual output produced Actual machine - hours used Actual variable manufacturing overhead costs What is the variable overhead efficiency variance? 30,000 units 10,000 hours $322,500 44,000 units 14,400 hours $484,000 O A. $141,900 favourable O B. $8,600 favourable OC. $141,900 unfavourable D. $8,600 unfavourable