Mzimba Sofa Company Has Developed the Following Manufacturing Overhead Standards

Multiple Choice

Mzimba Sofa Company has developed the following manufacturing overhead standards for its sofa production. Manufacturing overhead at Mzimba is applied to production on the basis of standard machine-hours. The above standards were based on an expected annual volume of 20,000 sofas. The actual results last year were as follows:
-What was Mzimba's variable overhead efficiency variance?

A) $8,766 unfavorable
B) $15,552 unfavorable
C) $17,280 unfavorable
D) $51,200 favorable