Dynamo Building Supply Company's Operational Management Is Calculating the Variable

Dynamo Building Supply Company's operational management is calculating the variable overhead efficiency variance for 2011.The machine hour cost per unit was calculated to be 0.40 hours and the company budgeted for 20,000 units.However,the actual quantity of variable overhead hours amounted to 8,500 after computation.The budgeted overhead cost per unit has been determined to be $40 per hour.
Required
Compute the variable overhead efficiency variance and identify whether the variance if favorable,F,or unfavorable,U.

A) $15,000;U
B) $20,000;U
C) $5,000;U
D) $20,000;F
E) $15,000;F