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Answer (B) is correct . Highlight uses direct labor hours as the driver for variable overhead application. Thus, if the direct labor efficiency variance was favorable, the variable overhead efficiency variance must be favorable as well since the two variances are based on the same standard and actual hours.

Answer (A) is incorrect because Nothing can be concluded about the variable overhead efficiency variance from the information given.
Answer (C) is incorrect because Nothing can be concluded about the fixed overhead volume variance from the information given.
Answer (D) is incorrect because Nothing can be concluded about the direct labor rate variance from the information given.