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 3,700 machine-hours. Budgeted and actual overhead costs for the month appear below:

	Original Budget Based on 3,700 Machine-Hours-			Actual Costs
Variable overhead costs:
Supplies	$	11,350		$	11,930
Indirect labor		27,500			28,070
Fixed overhead costs:
Supervision		19,800			19,440
Utilities		6,000			5,880
Factory depreciation		7,000			7,310
Total overhead cost	$	71,650		$	72,630

The company actually worked 4,200 machine-hours during the month. The standard hours allowed for the actual output were 4,190 machine-hours for the month. What was the overall variable overhead efficiency variance for the month?

Multiple Choice

$850 Favorable

$105 Unfavorable

$190 Favorable

$311 Favorable