How Is the Variable Manufacturing Overhead Efficiency Variance Calculated

Multiple Choice

How is the variable manufacturing overhead efficiency variance calculated?

A) The difference between the actual overhead rate and the standard overhead rate multiplied by the standard overhead rate
B) The difference between the standard hours allowed and the actual hours used multiplied by the standard overhead rate
C) The difference between the standard hours allowed and the actual hours used
D) The difference between the standard hours allowed and the actual hours used multiplied by the actual overhead rate