Zero Company's standard factory overhead rate is $3.69 per direct labor hour (DLH), calculated at 88.00% capacity = 870 standard DLHs. In December, the company operated at 78.00% of capacity, or 771 standard DLHs. Budgeted factory overhead at 78.00% of capacity is $3,078, of which $1,331 is fixed overhead. For December, the actual factory overhead cost was $3,740 for 811 actual DLHs, of which $1,260 was for fixed factory overhead.

Assuming a four-variance breakdown (decomposition) of the total overhead variance, what is the fixed factory overhead efficiency variance for the period?

$90 unfavorable

N/Athis variance does not exist.

$643 unfavorable

$151 unfavorable

$813 unfavorable