HyTech Production Company Uses a Standard Costing System What Is the Variable Overhead Efficiency Variance for HyTech Production

HyTech Production Company uses a standard costing system.The following information pertains to the current year. The factory overhead rate is based on an activity level of 10,000 units.Standard cost data for 5,000 units is as follows:
$\begin{array}{lr}\text { Actual factory overhead costs }(\$ 16,500 \text { is }\\\text { fixed) }&\$40,125\\\text { Actual direct labour costs }(11,250 \text { hours }) &\$131,625\\\text { Standard direct labour for } 5,500 \text { units: }\\\text { Standard hours allowed }&11,000 \text { hours }\\\text { Labour rate }&\$12.00\end{array}$
What is the variable overhead efficiency variance for HyTech Production Company?
$\begin{array}{lr}\text { Variable factory overhead } & \$ 22,500 \\\text { Fixed factory overhead } & 13,500 \\\text { Total factory overhead } & \$ 36,000\end{array}$

A) $562.50 (U)
B) $562.50 (F)
C) $1,687.50 (F)
D) $3,000.00 (U)