Better Blankets, Inc

Better Blankets, Inc. makes a SnuggieBlank using flannel material and trim binding. They have instituted a successful JIT system and thus no longer have to stock inventory prior to their production need. The Standard Cost Card for The SnuggieBlank model is shown.
STANDARD COST CARD

The company reported the following results concerning January:

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The variable overhead efficiency variance in January is:

A) $3,000 favorable.
B) $2,000 unfavorable.
C) $2,000 favorable.
D) $3,000 unfavorable.