Zitrik Corporation manufactured 140,000 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- What is the variable overhead efficiency variance? OA. $3,815 unfavorable B. $3,745 unfavorable OC. $3,745 favorable OD. $3,815 favorable Actual 140,000 units 9,700 hours $5.45 Budgeted 140,000 units 9,000 hours $5.35