You have extracted the following from Bobble Cushions Ltd.'s records from last period:

	Budget	Actual
Production	1,600 units	1,900 units
Variable Production Overhead Cost	$9,600	$11,200
Labour Hours Worked	4,800 hours	6,100 hours

What are the variable production overhead variances for last period?

Expenditure Efficiency

a)1,000 (F) 400 (A)

b)1,000 (A). 400 (F)

C)1.000 (F). 800 (A)

d) 1,000 (A) 800 (F)