Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Michelle Inc.uses a level 4-variance analysis of its manufacturing overhead costs, and has the following results for April.A.Budgeted direct labour-hours per unit is used to allocate variable manufacturing overhead.Fixed overhead is allocated on a per unit basis.
b.Budgeted amounts for April are:
C.Actual amounts for April are:

-What is the variable manufacturing overhead efficiency variance?

A) $80,000 favourable
B) $80,000 unfavourable
C) $101,200 favourable
D) $101,200 unfavourable
E) $181,200 favourable