Somalian Corporation Uses a Standard Costing System The Factory Overhead Rate Is Based on a Normal Volume

Somalian Corporation uses a standard costing system. Information for the month of May is as follows: $\begin{array}{ll}\text { Actual manufacturing overhead costs }(\$ 26,000 \text { is fixed) } & \$ 80,000 \\\text { Direct labor: } & \\\text { Actual hours worked } & 12,000 \text { hrs. } \\\text { Standard hours allowed for actual production } & 10,000 \text { hrs. } \\\text { Average actual labor cost per hour } & \$ 18\end{array}$
The factory overhead rate is based on a normal volume of 12,000 direct labor hours. Standard cost data at 12,000 direct labor hours were as follows:

$\begin{array}{lr}\text { Variable factory overhead } & \$ 48,000 \\\text { Fixed factory overhead } & 24,000 \\\text { Total factory overhead } & \underline{\mathbf{\$ 72}, 000}\end{array}$ What is the variable overhead efficiency variance for Somalian?

A) $2,000 (U)
B) $20,000 (U)
C) $4,000 (U)
D) $8,000 (U)