Vitra-company Schedulod 600 units for production during January, with the bo budgeted bollowing costs pot production Direct materials u units of plastic per cup a $1.50 per unit Direct Labor 0.10 labour hours per cup a $15 per houd variable overhead 0.10 Labour hours per cup @ 12 per Fined overhead $ 4,200 per month hour for the month of January, the company actually produced 550 cups using2,150 units of plastic purchased at $1.75 per punit and 58 dineet Labors at a rate of $14 per hour. It also incussed actual variable overhead at a rate of $12.50 per direct Labour hour, and Pined overhead of $4,050 for the month, What is the company's variable overhead Efficiency variance for the month of June ? a. $36 unfavorable b $36 favorable C. $45 Unfavorable d. $ 45 favorable