Giguere Corporation Applies Manufacturing Overhead to Products on the Basis

Multiple Choice

Giguere Corporation applies manufacturing overhead to products on the basis of standard machine-hours. For the most recent month, the company based its budget on 2,000 machine-hours. Budgeted and actual overhead costs for the month appear below:
The company actually worked 1,920 machine-hours during the month. The standard hours allowed for the actual output were 1,760 machine-hours for the month. What was the overall variable overhead efficiency variance for the month?

A) $832 unfavorable
B) $220 favorable
C) $1,888 unfavorable
D) $1,056 favorable