Mackessy Corporation Applies Manufacturing Overhead to Products on the Basis

Mackessy Corporation applies manufacturing overhead to products on the basis of standard machine-hours.Budgeted and actual variable overhead costs for the most recent month appear below: The original budget was based on 7,400 machine-hours.The company actually worked 7,620 machine-hours during the month and the standard hours allowed for the actual output were 7,730 machine-hours.What was the overall variable overhead efficiency variance for the month?

A) $1,496 favorable
B) $1,118 unfavorable
C) $378 favorable
D) $870 unfavorable