Zitrik Corporation Manufactured 130,000 Buckets During February What Is the Variable Overhead Efficiency Variance?
A)$2,650 Unfavorable
B)$2,675

Zitrik Corporation manufactured 130,000 buckets during February.The variable overhead cost-allocation base is $5.30 per machine-hour.The following variable overhead data pertain to February:
$\begin{array}{lll}&\text { Actual }&\text { Budgeted } \\\text { Production } & 130,000 \text { units } & 130,000 \text { units } \\\text { Machine-hours } & 9,500 \text { hours } & 9,000 \text { hours } \\\text { Variable overhead cost per machine-hour } & \$ 5.35 & \$ 5.30\end{array}$
What is the variable overhead efficiency variance?

A) $2,650 unfavorable
B) $2,675 favorable
C) $2,650 favorable
D) $2,675 unfavorable.