Wadding Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

Wadding Corporation applies manufacturing overhead to products on the basis of standard machine-hours.For the most recent month,the company based its budget on 3,600 machine-hours.Budgeted and actual overhead costs for the month appear below:
The company actually worked 3,900 machine-hours during the month.The standard hours allowed for the actual output were 3,890 machine-hours for the month.What was the overall variable overhead efficiency variance for the month?

A) $760 Favorable
B) $104 Unfavorable
C) $180 Favorable
D) $656 Favorable