Admac Technologies has a standard variable overhead rate of $$4\mathrm{.}80$ per machine hour, and each unit produced has a standard time allowed of $2\mathrm{.}40$ hours. The company's static budget was based on $46,000$ units. Actual results for the year follow.

Actual units produced: $45,000$

Actual machine hours worked: $100,000$

Actual variable overhead incurred: $$450,000$

Admac$$s variable$-$overhead efficiency variance is:

Multiple Choice

$$30,000$ favorable.

$$30,000$ unfavorable.

$$38,400$ favorable.

$$38,400$ unfavorable.

None of the answers is correct.