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

Multiple Choice

Use the information below to answer the following question(s) .Moeller Electric manufactures light fixtures.The following information pertains to the company's manufacturing overhead data.
-Cady Machine Shop used 15,000 machine hours during January.It takes 0.90 machine-hours to produce one unit; 15,000 units were produced during the month.Budgeted production included 12,000 units, using 10,800 machine hours.Budgeted variable manufacturing overhead costs per machine-hour is $22.50.What is the variable overhead efficiency variance for Cady?

A) $67,500 unfavourable
B) $67,500 favourable
C) $37,000 favourable
D) $33,750 favourable
E) $33,750 unfavourable