National Toy Company National Toy Company Has Developed Standard Overhead

Multiple Choice

National Toy Company National Toy Company has developed standard overhead costs based on a capacity of 180,000 machine hours as follows:
During November,85,000 units were scheduled for production,but only 80,000 units were actually produced.The following data relate to November:
Actual machine hours used were 165,000.
Actual overhead incurred totaled $1,378,000 ($518,000 variable plus $860,000 fixed) .
All inventories are carried at standard cost.
Refer to National Toy Company.The variable overhead efficiency variance for November was

A) $15,000 U.
B) $23,000 U.
C) $38,000 U .
D) $38,000 U.