Zitrik Corporation manufactured 90,000 buckets during February. The variable overhead cost-allocation base is $5.15 per machine-hour. The following variable overhead data pertain to February: Actual Budgeted Production 90,000 units 90,000 units Machine-hours 10,800 hours 10,000 hours Variable overhead cost per machine-hour $5.35 $5.15 What is the variable overhead efficiency variance? O A. $4,120 unfavorable OB. $4,120 favorable O C. $4,280 unfavorable. D. $4,280 favorable