Answer the Following Questions Using the Information Below:
Roberson Corporation

Answer the following questions using the information below:
Roberson Corporation manufactured 30,000 ice chests during September. The variable overhead cost-allocation base is $11.25 per machine-hour. The following variable overhead data pertain to September:
$\begin{array}{lrr}&\text { Actual } &\text { Budgeted }\\\text { Production } & 30,000 \text { units } & 24,000 \text { units } \\\text { Machine-hours } & 15,000 \text { hours } & 10,800 \text { hours } \\\text { Variable overhead cost per machine-hour: } & \$ 11.00 & \$ 11.25\end{array}$
-What is the variable overhead efficiency variance?

A) $3,750 favorable
B) $16,875 unfavorable
C) $13,125 unfavorable
D) $30,375 unfavorable