Davet labor (2 520 pe hour) 10 During Novemb www produced. The costs associated with November operations were as follows Material purchased ounds at 50.60 per pound) $21.600 Material used in produci (28.000 pounds) Direct labor (18,400 hours at $9.75 per hour) 179,400 Variable manufacturing overhead incurred 110.400 - What is the variable overhead efficiency variance for the product for November? O$ 18,400 Unfavorable O$ 18,400 Unfavorable $ 12,000 Favorable $ 12,000 Unfavorable 10 $21.600 During November 0 Material purchased (M000 punds at 50.60 per pend) Material used in product (28,000 pounds) Direct labor (18,400 at 59.75 per bour) 179,400 Variable manufacturing overbead incurred 110,400 What is the variable overhead efficiency variance for the product for November? O$ 18,400 Unfavorable O$ 18,400 Unfavorable O$ 12,000 Favorable O$ 12,000 Unfavorable