The Following Information for the Past Year Is Available from Thinnews

The following information for the past year is available from Thinnews Co., a company that uses machine hours to apply standard factory overhead cost to outputs: $\begin{array}{lrr}\text { Actual total factory overhead cost incurred } & \$ 24,000 \\\text { Actual fixed overhead cost incurred } & \$ 10,000 \\\text { Budgeted fixed overhead cost } & \$ 11,000 \\\text { Actual machine hours } & 5,000 \\\text { Standard machine hours allowed for the units manufactured } & 4,800 \\\text { Denominator volume-machine hours } & 5,500 \\\text { Standard variable overhead rate per machine hour } & \$ 3.00\end{array}$ The variable factory overhead efficiency variance, to the nearest dollar, is:

A) $600 unfavorable.
B) $1,000 favorable.
C) $1,400 unfavorable.
D) $1,500 favorable.
E) $2,100 favorable.