The Following Data for the See Through Company Pertain to the Produc?tion

Multiple Choice

The following data for the See Through Company pertain to the produc?tion of 1,000 bottles during June: Standard variable-overhead cost: $26.00 per pound of glass.
Total actual variable-overhead cost: $24,800.
Standard variable-overhead cost allowed for units produced was $26,000.
Variable-overhead efficiency variance was $740 unfavorable.
_____ is the variable-overhead rate variance.

A) $1,260 unfavorable
B) $1,200 favorable
C) $1,200 unfavorable
D) $1,940 favorable