Zitrik Corporation manufactured 100,000 buckets during February. The variable overhead cost-allocation base is $5.45 per machine-hour. The following variable overhead data pertain to February Actual Budgeted Production 100,000 units 100,000 units Machine-hours 9.500 hours 9,000 hours Variable overhead cost per machine-hour $5.55 $5.45 What is the variable overhead efficiency variance? O A. $2,725 unfavorable OB. $2,725 favorable OC. $2,775 unfavorable. OD. $2.775 favorable