Compute the variable efficiency variance, using the following data: Standard labor hours per good unit produced ........................................................... 2 Good units produced ................................................................................................ 1,000 Actual labor hours used ............................................................................................ 2,100 Standard variable overhead per standard labor hour ................................................. $3 Actual variable overhead ........................................................................................... $ 6,500 A. $200 favorable B. $200 unfavorable C. $300 favorable D. $300 unfavorable E. none of the above