(Appendix 10A) Tantanka Manufacturing Corporation Uses a Standard Cost System

Multiple Choice

(Appendix 10A) Tantanka Manufacturing Corporation uses a standard cost system with machine-hours as the activity base for overhead. The following information relates to production for last year:
The standard machine-hours allowed for actual output during the year were 7,600. The actual machine-hours incurred were 7,500.
-What was Tantanka's variable overhead efficiency variance?

A) $5,400 Favorable
B) $5,472 Unfavorable
C) $21,600 Unfavorable
D) $51,000 Unfavorable