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 3,800 machine-hours. Budgeted and actual overhead costs for the month appear below Original Budget Based on 3,808 Machine-Hours Actual Costs Variable overhead costs: Supplies Indirect labor $11,090 29,280 $12,03e 30,800 Fixed overhead costs: Supervision Utilities Factory depreciation 19,980 6,100 7,180 $73,380 19, 540 5,990 7,41e $74,978 Total overhead cost The company actualy worked 4,000 machine-hours during the month. The standard hours allowed for the actual output were 3,990 machine-hours for the month. What was the overall variable overhead efriciency variance for the month? (Round your Intermedlate calculations to 2 decimal places.) Multiple Choice $400 Favorable S106 Unfavorable $200 Favorable $461 Favorable