Wadding Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most recent month, the company based its budget on 4,600 machine-hours. Budgeted and actual overhead costs for the month appear below:

	Original Budget Based on 4,600 Machine-Hours			Actual Costs
Variable overhead costs:
Supplies	$	11,880		$	12,830
Indirect labor		40,100			40,800
Fixed overhead costs:
Supervision		20,700			20,340
Utilities		6,900			6,870
Factory depreciation		7,900			8,210
Total overhead cost	$	87,480		$	89,050

The company actually worked 4,710 machine-hours during the month. The standard hours allowed for the actual output were 4,700 machine-hours for the month. What was the overall variable overhead efficiency variance for the month?

• $580 Favorable

• $113 Unfavorable

• $280 Favorable

• $359 Favorable