Answer the Following Questions Using the Information Below

Multiple Choice

Answer the following questions using the information below:
Roberts Corporation manufactured 100,000 buckets during February. The overhead cost-allocation base is $5.00 per machine-hour. The following variable overhead data pertain to February:

-What is the variable overhead efficiency variance?

A) $1,000 favorable
B) $1,450 unfavorable
C) $2,450 unfavorable
D) None of these answers is correct.