Bonnie Company applies overhead based on machine hours. The variable overhead standard is $15$ hours at $$10$ per hour. During March, Bonnie spent $$208,300$ for variable overhead, and $13,000$ machine hours were used to produce $500$ units. What is the variable overhead efficiency variance?

Multiple Choice

$$55,000$ unfavorable

$$133,300$ unfavorable

$$78,300$ unfavorable

$$55,000$ favorable