Skylight Systems uses a standard cost system in which manufacturing overhead is applied on the basis of standard direct labor-hours. Each unit requires two standard hours of direct labor for completion. The denominator activity for the year was based on budgeted production of 200,000 units. Total overhead was budgeted at $900,000 for the year, and the fixed manufacturing overhead rate was $1.50 per direct labor-hour. The actual data pertaining to the manufacturing overhead for the year are presented below: Actual Production 198,000 units Actual Direct Labor Hours 352,000 Actual Variable Manufacturing $284,000 Overhead Actual Fixed Manufacturing $575,000 Overhead Skylight's variable overhead efficiency variance for the year is: $33,000 unfavorable $35.200 favorable O $33,000 favorable $35,200 unfavorable