$1.$ Assume that variable overhead is applied based on direct labor hours. If direct labor efficiency variance is favorable by the amount of $$10,000,$ which of the following is true?

A$.$

The variable overhead spending $($price$)$ variance is favorable.

B$.$

The variable overhead efficiency variance is favorable by the amount of $$10,000.$

C$.$

The variable overhead resources were used less than expected.

D$.$

The variable overhead efficiency variance is favorable