Zitrik Corporation manufactured 120,000 buckets during February. The variable overhead cost-allocation base is $5.35 per machine-hour. The following variable overhead data pertain to February: Production Machine-hours Variable overhead cost per machine-hour Actual Budgeted 120,000 units 120,000 units 9,800 hours 9,000 hours $5.40 $5.35 What is the variable overhead efficiency variance? O A. $4,320 favorable OB. $4,320 unfavorable. OC. $4,280 favorable OD. $4,280 unfavorable