What is the variable overhead efficiency variance? A. $3,180 favorable B. $3,270 favorable C. $3,180 unfavorable D. $3,270 unfavorable

Zitrik Corporation manufactured 140,000 buckets during February The variable overhead cost-allocation base is $530 per machine-hour. The following variable overhead data pertain to February: Production Machine-hours Vanable overhead cost per machine-hour Actual Budgeted 140,000 units 140000 units 97600 hours 9,000 hours S5 45 What is the variable overhead efficiency variance? O O 0 B. C. D. S3i1 80 favorable S3270 favorable $3; 1 80 unfavorable S3270 unfavorable