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: Actual Costs Original Budget Based on 3,600 Machine-Hours- Variable overhead costs: Supplies $11,160 Indirect labor 26, 280 Fixed overhead costs: Supervision 19,700 Utilities 5,900 Factory depreciation 6,900 Total overhead cost $ 69,940 $ 11,830 27,970 19,340 5,770 7,210 $ 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? Multiple Choice O $180 Favorable $656 Favorable $760 Favorable $104 Unfavorable