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 3,600 machine-hours. Budgeted and actual overhead costs for the month appear below:

	Original Budget Based on 3,600 Machine-Hours				Actual Costs
Variable overhead costs:
Supplies	$	11,160		$		11,830
Indirect labor		26,280				27,970
Fixed overhead costs:
Supervision		19,700				19,340
Utilities		5,900				5,770
Factory depreciation		6,900				7,210
Total overhead cost	$	69,940		$		72,120

The company actually worked 3,900 machine-hours during the month. The standard hours allowed for the actual output were 3,890 machine-hours for the month. What was the overall variable overhead efficiency variance for the month? (Round your intermediate calculations to 2 decimal places.)

A) $760 Favorable

B) $104 Unfavorable

C) $180 Favorable

D) $656 Favorable