Melrose Manufacturing Produces Gourmet Blackberry Preserves

Melrose Manufacturing produces gourmet blackberry preserves.Melrose based its current year budget on a production level of 540,000 jars of preserves using ½ hour direct labor time for each jar which includes hand-sorting and trimming the berries.Total budgeted variable overhead for the year was $1,242,000.During the year,Melrose used 280,000 direct labor hours to produce 550,000 jars of blackberry preserves.Actual variable overhead for the year was $1,246,000.What is Melrose's variable overhead efficiency variance?

A) $4,000 unfavorable
B) $4,000 favorable
C) $23,000 favorable
D) $23,000 unfavorable